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目前,对税收特征,特别是税收增长和宏观税负这两大特征的关注越来越多。经济决定税收意味着税收的特征主要是由经济特征决定的,但从经济总量上来认识税收总量和宏观税负的形成,会导致较大的偏差。因此,本文认为,应将税收与经济对应,做结构分解,对主体税种与相应的经济指标进行系统的分析,才能克服总量分析的不足,才能得到量化的分析结论。
Currently, there are more and more concerns about the two characteristics of tax revenue, especially tax revenue growth and macro tax burden. Economic decision tax means that the characteristics of the tax are mainly determined by the economic characteristics, but from the total economic volume to understand the total tax revenue and macro tax burden will lead to greater deviation. Therefore, this paper argues that we should analyze the relationship between tax revenue and economy and do structural decomposition, and then we can systematically analyze the main taxes and the corresponding economic indicators so as to overcome the insufficiency of total analysis and get the conclusion of quantitative analysis.