摘要
该文运用协整理论对我国农村居民人均收入和农业各税总额的关系进行实证分析,拟研究国家农业税收政策对农民收入的影响程度,为税收政策的制定和完善提供比较有效的依据.结果表明,在1978年-2006年间,两者存在长期稳定关系.从过去的政策来看,农业增产,促进农民的收入,同时也增加了农业各税的缴纳额,农业各税解释了农民收入的19.4%.
This paper is to,by using co-integration theory,analyze the relationship between rural residents＇ income and all taxes with some cases,aiming at finding out the influential degrees from the national policies relation to tax-collection,and expecting to put forward some basis for drafting and improving policies.The result shows,from 1978-2006,it is a long and steady relationship,the agricultural production increasing stimulates farmers＇ incomes,and increases amounts of tax-collection,just sharing 19.4% of their incomes.
出处
《绵阳师范学院学报》
2013年第5期11-14,共4页
Journal of Mianyang Teachers＇ College
关键词
收入
农业各税
协整
误差修正模型
Income
agricultural taxes
co-integration theory
error correction model
