摘要
利用江苏省1979～2008年统计数据，对江苏省宏观税负的影响因素进行实证研究。结果表明：人均GDP与江苏省宏观税负呈正相关关系；FDI投资占比和出口占比与宏观税负存在负相关关系；产业结构和贸易结构也是影响宏观税收负担的主要因素。
This article makes an empirical study of macro-tax burden and its influencing factors through a chrono- logical analysis of the recent 30 years statistical data （ 1979 - 2008 ） collected in Jiangsu Province. The study manifests that per capita GDP is positively corrected with macro-tax burden in Jiangsu province, that the investment rates and export rates of FDI are negatively correlated with macro-taxation burden, and that industrial structure and trade structure are also main factors influencing macro-tax burden.
出处
《南京工业大学学报（社会科学版）》
2011年第1期81-85,共5页
Journal of Nanjing Tech University：Social Science Edition
基金
江苏省高校哲学社会科学基金(09SJD790025)
南京工业大学青年教师基金重点项目(39705003)
