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近几年来,伴随着积极财政政策的深入贯彻实施,税收在保证财政收入、加强宏观调控方面所起的作用越来越重要。但与此同时,税收收入与经济增长不同步特别是税收增长快于经济增长的状况已引起了社会各界的广泛关注。对此,本文拟从税收与经济的内在关系出发,试用统计学中因素分析的方法,以山东省“九五”期间国税收入的主体——增值税、消费税(以下简称“两税”)与有关指标的完成情况为实例,对经济税收关系进行定量、定性的粗浅分析,并针对存在的问题提出建议。
In recent years, with the thorough implementation of the proactive fiscal policy, the role of tax revenue in ensuring fiscal revenue and strengthening macroeconomic regulation and control has become increasingly important. However, at the same time, the fact that tax revenue is not in pace with economic growth, especially tax revenue growth faster than economic growth, has drawn widespread public concern. In this regard, this article intends to proceed from the internal relationship between taxation and economy, try the method of factor analysis in statistics, take the main body of the tax revenue in Shandong Province during the Ninth Five-year Plan period - value added tax, consumption tax (hereinafter referred to as “two taxes”) The completion of the relevant indicators as an example, the economic and tax relations quantitative and qualitative analysis of the superficial, and make recommendations for the existing problems.