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影响我国税收水平的经济因素主要有经济发展水平、财政支出规模和对外开放程度等。通过构建税收水平、农业水平、财政支出水平以及进出口水平四变量的VAR模型,分析税收水平与其决定因素间的动态关系,可以得出如下结论:我国税收水平受财政支出水平的影响较大;我国税收制度本身的完善对税收水平的影响是显著的;随着我国城市化进程的不断加快和经济发展水平的提高,农业产值占GDP的比重不断下滑。
The economic factors that affect the level of China’s tax revenue mainly include the level of economic development, the scale of fiscal expenditure, and the degree of opening to the outside world. By constructing a four-variable VAR model of taxation level, agricultural level, fiscal expenditure level and import-export level, the dynamic relationship between taxation level and its determinants is analyzed. It can be concluded as follows: The taxation level in our country is greatly influenced by the level of financial expenditure; The perfection of tax system in our country has a significant impact on the tax level. As the process of urbanization in our country accelerates and the level of economic development increases, the share of agricultural output in GDP keeps declining.