我国增值税收入的影响因素研究

增值税作为一个流转税及价内税，税收收入占据全国税收收入总额的60%以上，其对我国财政收入增长及在经济稳健发展方面的影响力是毋庸置疑的。本文主要针对影响增值税收入因素，从对外贸易经济和税收水平两方面来入手，对我国1994-2012年的宏观经济数据进行实证分析。利用Eviews6.0建立含三个协整向量的向量误差修正模型，并且着重剖析了向量误差修正模型的脉冲响应函数以及方差分解图，得出的结论是我国增值税受进出口贸易影响比较大，给出的建议是为了加大企业的生存空间，应该降低宏观税负，着重改善进出口贸易的税制结构。

Research on Influencing Factors of Chinese VAT Revenue

Added-value tax, as a turnover tax and inside valence tax, accounts for above 60%of the national tax revenue, which is certainly of a great influence to the financial income growth and stable economic develop-ment in China. From two aspects, namely foreign trade economy and tax levels which influence the added-value tax, this paper make an empirical analysis of China＆#39;s macro economy data between 1994 and 2012. By using E-views6.0, we establish a vector error correction model with three co-integrate vectors, and analyze the impulse re-sponse function of the vector error correction model and the variance decomposition figure. The results show that our country increment duty is mainly influenced by the import and export trade. We suggest that in order to strengthen the enterprise living space, we should reduce the macro tax burden, and emphatically improve the im-port and export trade tax structure.