中国第三产业税收分析
陈可
中山大学中国第三产业研究中心博士生
摘要
本文在第三产业经济学的基础上，将现代税收理论、特别是税收经济学的有关研究成果引入第三产业经济分析中，对1994年税制改革以来我国第三产业税收的基本状况、变动态势、增长机制、增长效应等问题作初步探索。
本文共分四章。第一章简介第三产业税收制度的历史沿革及现状；第二章对1994-2000年间第三产业税收的行业结构、税种结构、税级结构进行实证分析，并从定性的角度出发剖析第三产业税收增长的主要动因；第三章通过构建第三产业税收增长因素分解模型，从定量的角度出发，揭示第三产业税收增长机制中的矛盾和问题及其对第三产业经济增长产生的不利影响；第四章提出当前形势下促进第三产业发展的税收对策。
本文的基本结论是：税制改革以来，从总体上看我国在税收政策上对第三产业执行了增税政策，表现为在第三产业增加值增速放缓的情况下来自第三产业的税收增速持续上升。这不仅与1998年以来我国实行的扩张性财政政策方向相悖，而且在实际效果上对第三产业、特别是商贸餐饮业和金融保险业的持续发展产生了不利的影响。经测算，1995-2000年第三产业税收增加总额中30.05%的部分来自税收征收率的加强，大大高于同期第二产业19.58%的比例，这说明第三产业税收负担水平不断提高很大程度上是依靠税收征管力度加强和产业税收政策调整取得的，而并非经济增长的自然结果，更为深层次的原因则在于我国不完善的财政管理体制和税收征管模式。导致商贸餐饮业和金融保险业税收负担水平偏高的主要原因在于我国增值税设计的内在缺陷和产业税收政策的不合理取向。
关键词：第三产业税收 税收负担 经济增长 税收增长 产业税收政策
An analysis on the Tertiary Industry Tax
Abstract
Chen Ke
Based on the Tertiary Industry economics, the dissertation concentrates on the growth state, growth mechanism and growth effect of the Tertiary Industry tax after the 1994 tax reform.
The dissertation embraces four inherent chapters. As an introduction, Chapter 1 gives a brief review on the evolutionary process of the Tertiary Industry tax system. Chapter 2 makes a positive analysis on the industry structure, kinds of tax formation and tax power division of the Tertiary Industry during 1994-2000. Meanwhile, it studies the main factors of the growth of the Tertiary Industry in theoretical perspective. Chapter 3 works in detail upon the relation and the interaction between tax and the Tertiary Industry growth. The researcher also endeavors to build a regression model to find the factors and effects of the Tertiary Industry tax growth in another econometrical perspective. Chapter 4 extends the research by composing the countermeasures of tax policy in terms of developing the Tertiary Industry.
The conclusions of the dissertation are summarized as follows: The unbalanced growth between the Tertiary Industry and the Tertiary Industry tax shows a tendency towards further expansion after the 1994's tax reform. It is opposite to the current positive financial policy and has affected negatively the development of wholesale and retail trade and catering services, banking and insurance. According the regressive result, the growth of the Tertiary Industry tax during 1995-2000 is in a large part due to the enhancing of collection and management in taxation. And the initiative reason lies in the incomplete financial management system and tax collection and management model.
KEY WORDS: the Tertiary Industry tax; tax burden; economic growth; growth of tax; industrial tax policy | 
