毕业论文_税收制度对消费者行为的影响研究.doc

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1、毕业论文_税收制度对消费者行为的影响研究 湘潭大学 硕士学位论文 税收制度对消费者行为的影响研究 姓名周劼 申请学位级别硕士 专业数量经济学 指导教师龚志民 20210515 摘 要 改革开放以来中国经济取得了突飞猛进的开展但在经济高速增长的同时 我们面临着收入差距扩大和资源过度消耗等各种问题的困扰为了实现社会的和 谐开展需要对中国经济增长方式重新思考但经济增长方式的转变是一个长期 的过程开展观的修正到宏观政策的调整是一个认识和验证的过程在这一过程 中宏观政策效应与消费者行为是密切关联的因此我们需要认识宏观政策与 消费者之间相互作用的机制进一步提高宏观政策的效率引导消费者选择有利 于经济持续增

2、长的消费方式从而间接引导生产者选择资源节约型生产方式本 文侧重于研究税收政策对消费者行为的影响评估当前税收制度的效应并在促 进公平分配环境友好资源节约的政策目标下对完善当前税制提出对策建议 为了研究税收制度对消费者行为的影响本文首先介绍了中国税制的建立及 开展过程外国税制的根本情况并通过比照分析认识中国现行税制的特点随 后本文就税收制度对消费者选择的影响机制进行分析重点分析了消费税个人 所得税和资源税对消费者行为的影响分析说明税制主要通过价格间接影响消费 者的选择由于消费结构是消费者行为的表达于是本文利用扩展线性支出系统 模型比照分析1995 年和2006 年中国城镇居民的消费结构的变化情况结

3、果说明 城镇居民的消费需求结构已经发生了很大的变化根本需求量随着时间的开展在 不断变大居民的消费倾向已经从根本生活品消费转向其他商品及效劳本文还 分析了各类商品的价格弹性及其对消费支出的影响以及不同收入阶层对商品需 求的价格弹性结果说明不同类商品的价格弹性不一样不同收入阶层对同一类 商品需求的价格弹性也不同另一方面本文采用 19902006 年的数据就税制 对劳动供应的影响进行实证分析结果说明在中国现在的经济水平下对劳动征 税的收入效应大于替代效应城镇居民的劳动税率与劳动供应呈正相关的关系 实证分析结果直接或间接的说明了税收政策对消费者行为的影响程度是政策效 应评估的依据最后本文在此根底上对完

4、善中国税制提出假设干对策建议 关键词税收制度消费者行为消费结构扩展线性支出系统模型劳动供应 I Abstract Since reform and opening up Chinas economy has achieved rapid development but in the high-speed economic growth we are faced with various issues such as a widening of the income gap and the excessive consumption of resources In order to achiev

5、e the harmonious development of society we need to rethink Chinas economic growth mode but changing the pattern of economic growth is a long-term process amending the development concept to adjusting the macroeconomic policy is a process of recognition and validation and in this process the effects

6、of macroeconomic policies are closely linked with the consumer behavior Therefore we need to recognize the interactional mechanism between the macro policy and consumer improve the efficiency of macro policy guide the consumers consumption pattern which is propitious to continued economic growth the

7、reby indirectly guide producer choose a resource-saving production mode This paper focuses on studying the impact of tax policy on consumer behavior assessing the effects of the current tax system and putting forward several suggestions about perfecting current tax system under the objective of prom

8、oting equitable distribution environment-friendly and saving natural resources In order to study the impact of tax system on consumer behavior this paper first introduce the establishment and development of Chinas tax system and the basic situation of foreign tax system and then understand the chara

9、cteristics of Chinas current tax system through analyzing the two aspects Subsequently this paper analyze the impact of tax system on consumer choice mechanism the focus is analyzing consumption tax personal income tax and resource tax which show that the price indirectly affect consumer choice Give

10、n that consumption structure is a reflection of consumer behavior this paper use the data 1995 and 2006 to analyze the changes about Chinas consumption structure of urban resident by extend linear expenditure system model the results show that urban residents consumer demand structure has undergone great changes the basic demand has increased by the time residents consumption tendency has changed from the basic livelihood to other goods and services This paper also analyze the various