.KX h Ym/Z - Kobe University...o A mAH Ó ¯ ] jG X B2@ ´ H 6 8 ë é(2010)EVY F þ ý ² ] " G2: $...
Transcript of .KX h Ym/Z - Kobe University...o A mAH Ó ¯ ] jG X B2@ ´ H 6 8 ë é(2010)EVY F þ ý ² ] " G2: $...
27 1 15
137E511E
1
1989 ‐ 4 1 3 1997
4 1 25 ‐ 2014
6.3 1.7 7.8
2.2
‐ ‐
‐
H
‐ H
2010 ‐
2008 ‐
2010‐ 2013‐
H
×
2
×
H
H
(2010)
3
×
25
( )
( ) H
“ ‐
) 26 ( HP)
‐
‐
‐
‐
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
29 31 33 35 37 39 41 43 45 47 49 51 53 55 57 59 61 63 2 4 6 8 10 12 14 16 18 20 22 24
4
( 24
) 100
‐
247.2‐ 43.5‐ 5.7
2.7 “ 159.7 “ 59.0‐
2.3 “ 158.6 “ 68.3‐
‐ 1.8 “ 138.6 “
75.4‐ H
‐
25 226 ‐
9 4‐
( 24 103 ‐
) ( HP)
, 164.6
, 64.7
, 159.7
, 59.0
, 247.2
, 43.5
‐, 138.6
‐, 75.4
, 158.6
, 68.3
0.0
50.0
100.0
150.0
200.0
250.0
�
.B
�
I+4
�
�#4
�
��4
�
934
�
��4
�
8�4
�
>�4
�
(%4
�
<L4
�
�24
�
?4
�
'�C
�
7��4
�
$04
�
��4
�
6�4
�
8�4
�
�*4
�
FE4
�
�G4
�
J�4
�
"54
�
�D4
�
/A4
�
�C�
�
�H�
�
��4
�
�=4
�
,�4
�
N�4
�
�)4
�
��4
�
��4
�
��4
�
�4
�
K�4
�
"�4
�
M54
�
8�4
�
�A4
�
F�4
�
1&4
�
��4
�
��4
�
O��4
�
-;4
1
5
‐ 2.9%
0.4%
H
‐
!:@
137,614
478
42,854
26,165
207,112
189,724
10,327
407,164
) 24 HP 25
( HP)
H24 (%)
H24 14,145,587 c/ 2.88
( ‐ 4,592,564
‐ a/y 4.13
2,551,109 b/z 0.40
6
H
6 9 4 1
( ) 63 17( 1.7 )
( )
H
2 1
( 1 ) 2 1
2 1 ( 0.7 )
× H
H
H
23
100 ‐
180.7 64.3 2.8
7
‐
112.2 66.4 1.7
H
8
H
α B β 3,000
β C γ 6,000 γ C
9,000 α β γ
A B C 240
51 ‐ C
720 A,B,C 240
A B C
H 2 A B 51
‐ C 102
‐
1 2
‐
‐ 8 6 ‐
1 ‐ 8 1 ‐
2 ( ) 8 1 ‐
“
� A! B! C!
(.�& α ��& β ���& γ �� 3,000 6,000 9,000 �� 6 3,000 6,000
���2 ��"5 0 240 480 ��"5 240(51) 480(102) 720(153)
$" B! 240(51)[240A0] 6 6 C! 6 240(51)[480A240] 6
C! 6 6 240(51)[720A480]
�%�- �-5 6 6 9,000 "5 6 6 720
) (8% ) ( )
9
8 6
24 6‐
7 ‐202.3 5
6 (3%) ‐264.4
76.5 75 8 6‐
8 2
“
1“3 “ 1“1
( 22
1 ) 299
10
270 90 12‐
75
1 ×
‐
×
‐
H‐
24 51
24
5.6 5.1 ‐ 3.2
25
24 6 79.5%( 0.4%‐
56.9
11
H
8 2
8 1 8 1
8 6
299
270 90
24 245
‐ 58 187
×
69 4 2 ‐ 256
24
255 42
p10 1
12
‐ 297 256 297
86
8 6(75%)
24
) 24 ( HP) 26
( HP)
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
, 45,497,713
/,
10,686,737 ,
6,389,390
‐, 11,653,042
, 15,593,241
, 2,801,774
, 12,895,501
, 14,291,100 , 7,369,226
( ), 6,599,395
, 2,357,739
, 56,465,853
( ), 18,530,797
( ) , 24,142,922
( )
, 8,367,744
24 ‐244.7
“
H24 255.1
13
21 )
21
12
“
) 21 ( HP) (
)
�
�' �?H24���#/ =>;@ �-��+�?H21@ �3
����0
,�5 :87
9><;�
����� :87 )
:87
�0��?4
*"1@�)
:87
1
:87
/1-1
��� 6 6,364,399 4.68 3,273,019 4.35 9,637,418 4.56 7,655,650 5.59 ▲ 0.18
��� 6 5,787,677 4.25 3,301,859 4.39 9,089,536 4.30 6,728,877 4.92 ▲ 0.13
��� 17,547,749 12.90 12,669,990 16.84 30,217,739 14.30 15,219,586 11.12 0.29
���� 6 8,593,706 6.32 5,009,489 6.66 13,603,195 6.44 10,750,592 7.86 ▲ 0.18
�� 6 2,117,541 1.56 1,102,862 1.47 3,220,403 1.52 2,126,673 1.55 ▲ 0.02
��� 6 8,395,543 6.17 4,696,565 6.24 13,092,108 6.20 7,738,419 5.65 0.10
��� 6 1,948,757 1.43 6 933,311 1.24 2,882,068 1.36 1,961,916 1.43 ▲ 0.05
��� 6 1,362,654 1.00 6 492,082 0.65 1,854,736 0.88 1,518,892 1.11 ▲ 0.21
��� 6 3,043,889 2.24 1,470,636 1.95 4,514,525 2.14 2,661,462 1.94 0.10
��� 6 9,804,391 7.21 5,736,297 7.63 15,540,688 7.36 9,195,697 6.72 0.09
� � 6 5,533,542 4.07 2,842,402 3.78 8,375,944 3.96 6,235,700 4.56 ▲ 0.13
��� 6 1,255,800 0.92 6 491,210 0.65 1,747,010 0.83 1,548,743 1.13 ▲ 0.27
��� 6 938,714 0.69 6 446,505 0.59 1,385,219 0.66 1,044,213 0.76 ▲ 0.14
) 136,047,252 100.00 75,224,456 100.00 211,271,708 100.00 136,850,447 100.00 0.00
14
H H
‐
‐
‐
H
) 21 ( HP) (
)
15
H ‐ H ‐
‐ H
‐ H
‐ ‐
11 88.59 ▲ 11.41 ▲ 0.18
12 89.45 ▲ 10.55 ▲ 0.13
13 118.37 18.37 0.29
14 91.22 ▲ 8.78 ▲ 0.18
21 96.00 ▲ 4.00 ▲ 0.02
23 101.49 1.49 0.10
24 98.14 ▲ 1.86 ▲ 0.05
25 96.63 ▲ 3.37 ▲ 0.21
26 101.22 1.22 0.10
27 104.68 4.68 0.09
28 95.70 ▲ 4.30 ▲ 0.13
29 89.92 ▲ 10.08 ▲ 0.27
30 98.08 ▲ 1.92 ▲ 0.14
) 22 ( HP) 21 ( HP)
( )
16
8 1
‐
17
2010 ‐
Harmonized Sales Tax HST ‐ HST
PVAT‐ CVAT‐ PVAT
CVAT
3
HST
H
‐
1 ‐
18
× ‐
(2007)
H
T
X U C t t *
1
2
T ” X t/(1+ t+ t t*) U t/(1+ t+ t t*) t*
”(X U) t/(1+ t+ t�t*) t*” C t/(1+ t+ t t*) t* ‐
”(Y I) t/(1+ t+ t�t*) t*” C t/(1+ t+ t t*) t* ‐
Y C I
I U
‐ C ‐ C
Y V
”(V I) t/(1+ t+ t�t*) t*” C t/(1+ t+ t t*) t* ‐
‐
19
V* = C + I e + I h +G + E M ‐
I e I h G E M ‐
× ×
× A* j = x!! ij × B i = x!! ij
‐ k ‐
A * k +V* k = B k +C k + I ek + I hk +G k + E k M k ‐
�
×
V*k I*
ek E k +M*k”Ck + Ihk + Iek I*
ek‐+Gk Mk M*k‐+ Bk A*
k‐ ‐
‐
Ck Ihk Gk k
(Iek I*ek‐
× × Bk A*k‐
×
Mk M*k‐
t/(1+ t+ t t*)
Ck Ihk Gk
Iek I*ek‐ Mk M*
k‐ Bk A*k‐
‐ l
l ×
20
I*el M*
l‐ l
| I*el| M*
l‐
| I*el| M*
l | A*l|)
l × A*l
g
V*g I*
eg +M*g” I*
eg‐ Gg M*g A*
g‐ ‐
g
I*eg
| I*eg| M*
g‐
| I*eg| M*
g | A*g|)
g × A*g
LOCBASE‐
CEBASE‐
HOUSINGBASE‐
FIBASE‐
- (RENTBASE)
(EMWBASE)
(PSBBASE)
21
(1) ×
C1”C2 E G+I‐
C1“
C2“
I“ ×
E“
G“
I
×
I ×
×
×
‐
×
‐
22
×
13 10 ‐
1
×
× ‐
×
2
23
×
‐ ×
×
×
×
×
H
×
63 107 ‐ 10
H H
H
24
(2)
H
‐ ‐ 1,000
(2010)
×
25
×
17
23
47
(1)
2
×
×
12
1
‐
26
2
‐
‐
(2) ×
×
×
×
H
1
×
×
×
2
×
×
27
×
×
×
×
×
H
(3)
H
(2014)
‐‐
” × × ‐×
28
24
‐‐ 24 ‐‐
1
‐
×
25 24 ‐‐ 1,000
2
(1) (2)
24 926,815 1,124,854
2,051,668
2 5 225 3 9230
6 4,456 5% ‐
1,261 1,962
29
“
) 24 ( HP) ( 24 ) HP‐ ×
( 25 ) (× HP)
17 ) 23
30
23 ‐
31
) (2005 ) ( HP) 23
HP‐ (2005 ) ( HP) 21 ( HP)
) 22 ( HP) ( )
32
) 25 ( HP) 4-3
H 23
( 22 )
×
33
{ 95.7 ▲11,613 ▲11.3%‐}
{96.0 ▲4,347 ▲11.1%‐} { 96.6 ▲590 ▲2.5%‐‐
{101.5% 904 0.6%‐} 100
H {99.9%
4,498 14.8%)} {100.2% 2,764 6.1%‐}
H
100 81.1 79.8 79.5
H
101.5%
‐
× 162.7
126.6
245.3
100 H
34
) 22 ( HP)
35
H 21
H‐
H
H
H
36
H H
1 H
2 × ‐
× 108
10
GDP
2005
21
26 24 2
22 1 ‐
299
270 90%
37
(1)
90 10 9
H
(2)
α β
×β/α‐
(3)
10 1
20 4 ‐
H
‐
10 1
38
( ) (H21)
�� �� ���
.1-
"��� '����# ��
�� ��� 2�)������3
( )
263,439 167,885 63,081 �$0��+1/,&�!
�&(*��%��� “
2.7 1.0
) 21 ( HP)
( ) (H25)
�� ����
.1-
"��� '����# ��
�� ��� 2�)������3
( )
251,576 153,767 47,022 �$0��+1/,&�!
�&(*��%��� “
3.3 1.0
) 25 ( HP)
(1)(2)
21
H‐
H
21
H H
39
) ( ) 22 (
HP) 21 ( HP)
40
90 10
“
“
)
41
) 25 ( HP) 22 ( HP)
10
H
2 1
26 4 4
‐
‐ 4
‐
42
H H
(1) ‐
GDP‐
‐
24
‐
‐
‐
“0.52285 ‐“0.95238‐
×
1
“0.95238‐
1
43
24 ‐ H
) 24 “ ‐ ( HP)
44
(2) “ ” “ ‐
(3)
‐
‐
4 3
4 1
) 25 ‐ ( )
45
(1) (2)
(1) (2)
‐
(100 ) ‐
H
1 ‐ × ‐
‐ ×
H
2 “ ‐
H 22 5
14 0.998→0.999‐
‐
‐
“ ‐ ‐
H “ ‐
H
H
‐
H
H
0.01 ‐
H
46
H
H
) 22 ( HP)
47
H
×
“ “ H
H
) 25
48
75%
H 1 25%
“ ‐
90%
10%
“ ‐
H
×
×
×
49
“
‐
“ ‐
×
‐ H
1997 4
( ) 26 11 7 ‐
75 1 26
2
× H
12.5% 15 10
“
‐
H
2.2
50
(2006) ×
(2005) CVAT
1 2
5
(
(2010)
H
51
(2005 )
‐ (
23 )
(2005 )
(
) ( 17 )
17 17
17 250.6 17
250.6
100%
H
(
)
1 (
)
2
(2010)
× 18 236.8
52
250.1
105.6
(2011) (2005 )
VR”r (Y M I EX) (r IM)
VR“ r“ Y“ M“× I“
EX“ r IM“ ‐
17 0.5
(2011) (2005 )
‐
17 13.5 17 21
0.8
(2011) (2011)
92 95%
100% (
×
319.5 78.4 )
(2010)
53
2011)
KIER Discussion Paper Series No.1105
(2011) 43 P45 P56
(2013) 25 P331 P333
(2005) CVAT 191 6
P100
(2010) 37 P32
(2010)
(2008)
(2006)
(2012)
P7
(2013)
47
(2014) ×
× 39 P1
P18
(2010‐
(2007) H
P1 P4