论文部分内容阅读
税收是财政收入的主要来源,也是一国政府调控经济的重要手段之一。在近几年财政税收实际工作中,如何评价税收政策的作用和效应水平,分析税收与经济发展的关系是各级政府部门极为关心的问题。本文就是在现行的靠经验评价税收收入的传统做法基础上,进一步探讨税收收入特别是具体税种的评价方法,分析一定时期税收规模,结构的变动情况,为各级政府制定税收政策、加强税收管理服务。
Tax revenue is the main source of revenue, but also one of the important means by a government to control the economy. In the actual work of fiscal revenue in recent years, how to evaluate the effect and effect level of tax policy and analyze the relationship between taxation and economic development are the issues of great concern to government departments at all levels. Based on the current practice of assessing tax revenue based on experience, this article further explores the evaluation methods of tax revenue, especially the specific tax types, analyzes the tax revenue scale and structure changes in a certain period of time, formulates tax policies for all levels of government, and strengthens tax administration service.