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一、征收率、宏观税负、弹性系数关系理论分析弹性是指税收收入对经济增长的反应程度,弹性系数是税收收入增长率与 GDP 增长率的比值,反映税收增量与国民经济增量之间的比例关系。宏观税负是税收收入与 GDP 的比值,反映税收总量与国民经济总量之间的比例关系。征收率是税收收入与税收收入能力的比值,反映实际税收收入与潜在的可征收的税收之间的比例关系。经济决定税收,分析征收率、宏观税负、
First, the collection rate, the macro tax burden, the elastic coefficient of the relationship between theoretical analysis of flexibility is the tax revenue on the degree of economic growth response, the elastic coefficient is the tax revenue growth rate and the ratio of GDP growth rate, reflecting the incremental tax revenue and national economic growth The ratio between. The macro tax burden is the ratio of tax revenue to GDP, reflecting the proportional relationship between the total tax revenue and the total national economy. The rate of collection is the ratio of tax revenue to tax revenue, reflecting the proportional relationship between actual tax revenue and potential taxable revenue. Economic decision tax, analysis of levy rates, macro tax burden,