摘要
中国目前的地方税收和经济增长是紧密相关的,税收来源于经济。但是,地税收入的增长率高于经济的增长率,这既有地方税收管理体系不断完善和征管不断加强的原因,也有地方税收结构方面的原因。本文运用模型分析了地方税收结构变化对经济增长产生的影响,从而得出流转税份额的提高会扩大经济的总体规模,而财产、行为及资源等税份额的提高则会提高劳动的产出效率等结论。
This article through demonstration analysis, Prove that China＇s local tax revenue and economic growth are linked closely at present, the tax is rooted in economy. But increase rate of local tax income is higher than the increase rate of economic. One reason is that the manage system of local tax is improving and levying management become strengthen constantly, another reason is the local tax structure.. So this text uses models to analyze the local tax structure change exerts an influence on economic growth., improve circulates tax share will expand economic scale, and improve tax share such as property , behavior and resource will improve produce efficiency of working.
出处
《西安财经学院学报》
2006年第3期71-74,共4页
Journal of Xi’an University of Finance & Economics
