摘要
运用数量分析的方法对湖北省地方税收入规模与结构、湖北地方税收入与DGP和产业结构的关系进行定量和实证分析研究发现,湖北省地税收入缺乏弹性且宏观税员水平偏低,地区发展不平衡导致税收收分布失衡,使得地方税制滞后于产业发展,应从优化税源、发展区域经济、调整产业以及主体税和辅助税种的配置等方面促进湖北省地方税发展。
Studying on local tax revenue scale structure and the relationship among local tax revenue, GDP and industrial structure by a quantitative and empirical analysis method, this paper finds that, in Hubei province, the local tax revenue lacks of flexibility and has a low tax burden, regional development imbalances results in the unparity of distribution of tax revenue, which makes the tax system lags behind the local industry. Therefore, it＇s necessary that promoting local tax development in terms of tax source optimization, regional economic growth, industrial restructuring as well as the configuration of main tax and supplementary tax types.
出处
《湖北经济学院学报》
2009年第3期83-89,共7页
Journal of Hubei University of Economics
基金
湖北省教育厅人文社会科学重点研究项目"湖北省地方税发展状况分析及地方税体系完善研究"(2008d097)
关键词
定量分析
地方税
GDP
产业结构
quantitative analysis
local tax
GDP
industrial structure
