摘要
本文介绍了改革开放以来我国税收制度和政策的发展变化情况,在对税收的不同口径进行界定的基础上,将全国税收增长同GDP增长进行对比分析,通过宏观税负和税收增长弹性分析,得出不同时期宏观经济增长与税收增长的相关关系。
This paper introduces the development complexions of the policy and regulation of tax and defines the calibers of the tax. By analyzing comparatively the revenue growth and GDP, the relationship between the tax growth and economy is educed from the angle of macroscopic burden and flexibility of taxation.
出处
《上海管理科学》
2008年第4期13-17,共5页
Shanghai Management Science
基金
黑龙江省统计局项目"人口增长与经济发展关系研究"的资助(G2004-07)
