知识经济的税收回报研究
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摘要
在发展社会主义市场经济的过程中,知识经济悄然兴起,如何运用政府的宏观调控职能,尤其是通过税收杠杆,促进其快速发展,同时又通过合理的税收分配制度从知识经济中获取适当的税收,促进知识经济与财源建设,以及社会诸方面协调良性发展,是当今经济界研究的重要课题。本文就是对这一课题集中、深入的研究。通过本文的研究,对促进知识经济的发展、税收作用的发挥和财政收入的增加都具有十分重要的指导作用。
本文通过对知识经济特点、特征、发展阶段、发展趋势的研究,揭示了知识经济的发展规律,并根据世界通用规则,结合我国实际,确立了我国知识经济税收回报的测度框架、测度范围、测度参数、测度方法。
本文根据2002年的各项经济指标,对我国知识经济的税收回报进行了实证研究,其中主要数据有中国知识经济财政直接预算投入量、中国知识经济的税式支出量、中国知识经济产业实现的GDP占总GDP的比重、中国知识产业实现的税收总额占总税收的比重、中国知识经济的税收回报率。
本文根据现代经济学观点、公共财政理论和现代统计测量原理,对中国知识经济税收回报的效率进行了分析,其中,阐述了经济效率与税收效率的关系,探索了税式支出效率和税收回报效率的基本原理,得出了知识经济税收回报效率的总体结论。即:知识经济雏形已在中国形成,部分产业已初具规模;以知识为基础的产业实现的税收已占全国总税收的47.21%,知识经济的税收回报率为130.86%(狭义概念,仅指财政预算投资和税式支出投资的税收回报率);税收功能对促进知识经济发展发挥了显著作用。
根据实证研究得到的结果,以及我国知识经济税收回报效率的总体结论,本文按照知识经济的发展规律和税收功能发挥的一般原理,提出了税收回报在知识经济发展过程中应用的前景,其主要观点是:确定积极的税式支出政策,鼓励企业和公民自发向以知识为基础的产业投资;确定政府间不同档次的税收回报标准,促使各级政府建立以财为纲的知识经济发展思路;确定知识经济税收回报率不同情况的最佳界点,以促进知识经济发展与财政收入增长的良性互动;改革现行财税体制和管理方式,充分发挥税收回报理论对知识经济乃至整个经济发展的促进作用。
本文有三个突出的创新点。
第一,提出了知识经济税收回报理论体系。本文比较系统地提出了知识经济税收回报理论体系,并详细阐述了这一理论体系的原理、支撑依据和应用策略,以指导和促进中国知识经济快速、健康、稳定发展。本文在第一章,根据OECD(经济合作与发展组织)关于知识经济回报理论,运用公共经济学原理、税式支出理论和财政决策理论,充分研究了在当前中国经济条件下,如何开展知识经济税收回报理论研究的问题。
第二,构建了税收回报测算体系整体框架。本文提出了我国知识经济税收回报的测度范围、测度参数和测度方法,以此,构建了测度体系的整体框架。在中国,知识经济尽管近年来获得长足发展,但总的来说与发达国家差距还很大,这种现状同时也制约了我国知识经济税收回报测度体系的研究工作。但是,应该看到,我国政府为知识经济发展,已经在财政一般预算和税收优惠等方面提供了相应的倾斜政策。这些政策的效果如何?则需要我们建立规范的测度体系进行测算。首先,本文根据我国现状,提出了我国知识经济的四大类产业,作为知识经济税收回报的测度范围。其次,本文提出了知识经济产业税收回报的测度参数。最后,根据本文以上提出的测度范围和参数,提出了知识经济税收回报率的测度方法。
第三,对中国知识经济税收回报进行了实证研究。本文选取2002年中国经济的实际数据,对我国知识经济效益回报、财政预算支出回报和税式支出效率进行测算,并对计算结果进行综合比较,通过科学处理,确定知识经济税收回报的整体效率。这些研究成果在《财政研究》杂志、《税务研究》杂志和《人民日报》(理论版)、(学术版)发表后,得到财政部、国家税务总局和国务院税制改革办公室的认可,并作为新一轮税制改革应重视和采纳的观点。
During the development of the social market economy, knowledge economy has been springing up stealthily .How to perform the macroeconomic adjustment of government, especially the lever of taxation, to make the knowledge economy develop more quickly, and at the same time how to get the proper tax revenue from it through reasonable system of tax distribution to accelerate all the aspects of our society to develop harmoniously is one of the significant problems for the theoretical researchers to resolve in the world. This dissertation studies that problem intensively and systematically, and this study is of important instruction to the development of the knowledge economy and the exertion of the taxation role and the growth of revenue.
This dissertation has studied the characteristics, the development phases and the development tendency of the knowledge economy, and has disclosed its development laws; the paper has also established the measurement framework, measurement scope, measurement parameters and measurement methods of the revenue return of the knowledge economy.
According to all the economic indexes in 2002, the dissertation makes an empirical study of the revenue return of the knowledge economy, and the main data includes the direct input in the Chinese knowledge economy of fiscal budge, its tax expenditures, the ratio of its GDP to the whole GDP, the ratio of its revenue to the whole revenue and the return ratio of the knowledge economy in China.
Based on the views of modern economics, public finance theory and principles of the modern statistical measurement, this paper analyzes the efficiency of revenue return of Chinese knowledge economy, and expounds the relationship between the economic efficiency and tax efficiency, and explores the tax expenditure efficiency and the basic principles of revenue return, and then the whole conclusion is drawn. The conclusion is the following: the rudiments of the knowledge economy has formed in China, and part of the industry has begun to form in scales; the revenue from the industry based on knowledge has accounted for 47.21% of the whole national revenue, the revenue return ratio of the
knowledge economy is 130.86% (in narrow sense); taxation has played an remarkable role in promoting the development of knowledge economy.
In terms of the development laws of the knowledge economy, the principles of taxation functions and the above results of empirical study, this dissertation puts forward the applied foregrounds of the revenue return in the development of knowledge economy, whose main viewpoints are as follows: to make the active policy of tax expenditure to encourage firms and citizens to invest in the industries based on knowledge economy; to establish the different standards of the revenue return between the governments so as to impel the governments of all levels to set up the policy whose goal is the maximum of fiscal income; to confirm the optimal points of revenue return ratio of knowledge economy under different situations; to reform the current taxation system and the management modes so as to bring into full play the positive effects of the revenue return on the development of knowledge economy and even the whole economy.
There are three innovations in this dissertation.
Firstly, the theoretic system of revenue return of knowledge economy is put forward. This dissertation has put forward the theoretic system of revenue return of knowledge economy and illustrated in the detail the principles, supporting basis and application tactics in order to guide and stimulate the rapid and stable development of Chinese knowledge economy. In Chapter One, based on the public economics principles, the tax expenditure theory and the fiscal decision theory, this dissertation has fully analyzed how to research "the revenue theory" in China.
Secondly, the whole framework of measurement of revenue return is constructed. This dissertation suggests the measurement scope, the measurement parameters and the measurement methods of the revenue return of knowledge econ
本文通过对知识经济特点、特征、发展阶段、发展趋势的研究,揭示了知识经济的发展规律,并根据世界通用规则,结合我国实际,确立了我国知识经济税收回报的测度框架、测度范围、测度参数、测度方法。
本文根据2002年的各项经济指标,对我国知识经济的税收回报进行了实证研究,其中主要数据有中国知识经济财政直接预算投入量、中国知识经济的税式支出量、中国知识经济产业实现的GDP占总GDP的比重、中国知识产业实现的税收总额占总税收的比重、中国知识经济的税收回报率。
本文根据现代经济学观点、公共财政理论和现代统计测量原理,对中国知识经济税收回报的效率进行了分析,其中,阐述了经济效率与税收效率的关系,探索了税式支出效率和税收回报效率的基本原理,得出了知识经济税收回报效率的总体结论。即:知识经济雏形已在中国形成,部分产业已初具规模;以知识为基础的产业实现的税收已占全国总税收的47.21%,知识经济的税收回报率为130.86%(狭义概念,仅指财政预算投资和税式支出投资的税收回报率);税收功能对促进知识经济发展发挥了显著作用。
根据实证研究得到的结果,以及我国知识经济税收回报效率的总体结论,本文按照知识经济的发展规律和税收功能发挥的一般原理,提出了税收回报在知识经济发展过程中应用的前景,其主要观点是:确定积极的税式支出政策,鼓励企业和公民自发向以知识为基础的产业投资;确定政府间不同档次的税收回报标准,促使各级政府建立以财为纲的知识经济发展思路;确定知识经济税收回报率不同情况的最佳界点,以促进知识经济发展与财政收入增长的良性互动;改革现行财税体制和管理方式,充分发挥税收回报理论对知识经济乃至整个经济发展的促进作用。
本文有三个突出的创新点。
第一,提出了知识经济税收回报理论体系。本文比较系统地提出了知识经济税收回报理论体系,并详细阐述了这一理论体系的原理、支撑依据和应用策略,以指导和促进中国知识经济快速、健康、稳定发展。本文在第一章,根据OECD(经济合作与发展组织)关于知识经济回报理论,运用公共经济学原理、税式支出理论和财政决策理论,充分研究了在当前中国经济条件下,如何开展知识经济税收回报理论研究的问题。
第二,构建了税收回报测算体系整体框架。本文提出了我国知识经济税收回报的测度范围、测度参数和测度方法,以此,构建了测度体系的整体框架。在中国,知识经济尽管近年来获得长足发展,但总的来说与发达国家差距还很大,这种现状同时也制约了我国知识经济税收回报测度体系的研究工作。但是,应该看到,我国政府为知识经济发展,已经在财政一般预算和税收优惠等方面提供了相应的倾斜政策。这些政策的效果如何?则需要我们建立规范的测度体系进行测算。首先,本文根据我国现状,提出了我国知识经济的四大类产业,作为知识经济税收回报的测度范围。其次,本文提出了知识经济产业税收回报的测度参数。最后,根据本文以上提出的测度范围和参数,提出了知识经济税收回报率的测度方法。
第三,对中国知识经济税收回报进行了实证研究。本文选取2002年中国经济的实际数据,对我国知识经济效益回报、财政预算支出回报和税式支出效率进行测算,并对计算结果进行综合比较,通过科学处理,确定知识经济税收回报的整体效率。这些研究成果在《财政研究》杂志、《税务研究》杂志和《人民日报》(理论版)、(学术版)发表后,得到财政部、国家税务总局和国务院税制改革办公室的认可,并作为新一轮税制改革应重视和采纳的观点。
During the development of the social market economy, knowledge economy has been springing up stealthily .How to perform the macroeconomic adjustment of government, especially the lever of taxation, to make the knowledge economy develop more quickly, and at the same time how to get the proper tax revenue from it through reasonable system of tax distribution to accelerate all the aspects of our society to develop harmoniously is one of the significant problems for the theoretical researchers to resolve in the world. This dissertation studies that problem intensively and systematically, and this study is of important instruction to the development of the knowledge economy and the exertion of the taxation role and the growth of revenue.
This dissertation has studied the characteristics, the development phases and the development tendency of the knowledge economy, and has disclosed its development laws; the paper has also established the measurement framework, measurement scope, measurement parameters and measurement methods of the revenue return of the knowledge economy.
According to all the economic indexes in 2002, the dissertation makes an empirical study of the revenue return of the knowledge economy, and the main data includes the direct input in the Chinese knowledge economy of fiscal budge, its tax expenditures, the ratio of its GDP to the whole GDP, the ratio of its revenue to the whole revenue and the return ratio of the knowledge economy in China.
Based on the views of modern economics, public finance theory and principles of the modern statistical measurement, this paper analyzes the efficiency of revenue return of Chinese knowledge economy, and expounds the relationship between the economic efficiency and tax efficiency, and explores the tax expenditure efficiency and the basic principles of revenue return, and then the whole conclusion is drawn. The conclusion is the following: the rudiments of the knowledge economy has formed in China, and part of the industry has begun to form in scales; the revenue from the industry based on knowledge has accounted for 47.21% of the whole national revenue, the revenue return ratio of the
knowledge economy is 130.86% (in narrow sense); taxation has played an remarkable role in promoting the development of knowledge economy.
In terms of the development laws of the knowledge economy, the principles of taxation functions and the above results of empirical study, this dissertation puts forward the applied foregrounds of the revenue return in the development of knowledge economy, whose main viewpoints are as follows: to make the active policy of tax expenditure to encourage firms and citizens to invest in the industries based on knowledge economy; to establish the different standards of the revenue return between the governments so as to impel the governments of all levels to set up the policy whose goal is the maximum of fiscal income; to confirm the optimal points of revenue return ratio of knowledge economy under different situations; to reform the current taxation system and the management modes so as to bring into full play the positive effects of the revenue return on the development of knowledge economy and even the whole economy.
There are three innovations in this dissertation.
Firstly, the theoretic system of revenue return of knowledge economy is put forward. This dissertation has put forward the theoretic system of revenue return of knowledge economy and illustrated in the detail the principles, supporting basis and application tactics in order to guide and stimulate the rapid and stable development of Chinese knowledge economy. In Chapter One, based on the public economics principles, the tax expenditure theory and the fiscal decision theory, this dissertation has fully analyzed how to research "the revenue theory" in China.
Secondly, the whole framework of measurement of revenue return is constructed. This dissertation suggests the measurement scope, the measurement parameters and the measurement methods of the revenue return of knowledge econ
引文
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