摘要
经济是源、税收是流,地税部门正确运用税收杠杆促进第三产业发展,搞好促产增效和涵养后续税源不仅成为了理论工作的研究重点也是税收部门的工作重心。本文利用计量分析方法对中山市的第三产业与地方税收的关系进行了深入分析,并在计量分析的结论基础上提出了相关政策建议。
Economics and taxation are as important as the source and the flow of a river. The local taxation authorities adopt tax lever to promote the third industry development, in Zhongshan city. Both theoretical work and practical field have focused on improvement of productivity and efficiency and nurturing continuous tax source. This paper is concerned with the relationship between the third industry and the local taxation in Zhongshan by using Western financial and taxation theories and the method of econometric analysis, through which some recommendations are made.
出处
《广东广播电视大学学报》
2009年第6期35-38,共4页
Journal of Guangdong Radio & Television University
关键词
第三产业
地方税收
经济发展
The third industry
local taxation
economic development
