摘要
我国的税收制度正进行着一场新的变革,增值税的转型和企业所得税改革是这次税制改革的重中之重。本文通过对变量的单整和协整检验,采用EG两步法建立协整模型和ECM模型,实证分析了税制改革,主要讨论增值税和企业所得税改革,对我国财政收入的影响。
Reforms of tax system of China involve many aspects, value-added tax and enterprise income tax are two major taxes which are being reformed. This paper mainly analyses the influences that tax-system reforms （including reforms of value-added tax and enterprise income tax） will exert on the government revenue by building Error Correction Model with E-G two step method through unit root test and co-integration test.
出处
《安徽广播电视大学学报》
2007年第1期44-47,共4页
Journal of Anhui Radio & TV University
关键词
税制改革
财政收入
增值税
企业所得税
ECM模型
reform of tax system
fiscal revenue
value-added tax
enterprise income tax
ECM model
