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本文以经济发展理论为基础,通过对税基流动性与企业利润的关系、与地方公共产品的关系的比较后发现:企业所得说、资源税、城市维护建设税、城镇土地使用税、土地增值税以及耕地占用税均具备成为地方主体税种的条件。依据2012年全国地方税税种收入占比与东中西部9个省市地方税税种收入占比进行比较分析后得出结论:大力发展地方企业这一实现创新的载体,应成为地方政府经济结构转型的重点;而企业所得税与企业创新直接相关,并且其税收收入较高,所以企业所得税更适合培育为地方主体税种。
Based on the theory of economic development, through comparing the relationship between tax base liquidity and enterprise profit and the relationship with local public goods, this paper finds that enterprise income, resource tax, urban maintenance and construction tax, urban land use tax, land appreciation Tax and farmland occupation tax have the condition of becoming the local main tax. Based on the comparison of the revenue share of local taxes in 2012 with the revenue share of local taxes in 9 provinces and cities in the eastern, central and western regions, the conclusion is drawn: to develop local enterprises as the carrier of innovation should become the focus of the transformation of the economic structure of local governments ; And corporate income tax is directly related to enterprise innovation, and its tax revenue is higher, so the corporate income tax is more suitable for nurturing local taxes.