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国际金融危机对我国地方税源的影响近年来,国际金融危机对我国税源的影响主要表现在:一是税收收入增幅回落。在驱动国民经济发展的“三驾马车”中,出口锐减,扩大内需成为各级地方政府经济工作的重点,为此出台的税收政策的减收效应愈益明显。二是重点行业税收减少。在这次金融危机的影响下,石油、电力、化工、房地产等重点税源行业的税收收入下降明显。三是税源培植面临较大压力。项目就是税源,至少是潜在税源。在金融危机冲击下,总需求不足使得企
The Impact of the International Financial Crisis on China’s Local Tax Sources In recent years, the impact of the international financial crisis on China’s tax sources mainly manifested in the following aspects: First, the tax revenue growth rate has dropped. In the “Troika” which is driving the development of the national economy, the sharp drop in exports and the expansion of domestic demand have become the focus of the economic work of local governments at all levels. Therefore, the tax reduction effect promulgated by this system has become increasingly evident. Second, tax reduction in key industries. Under the influence of the financial crisis, the tax revenue of major tax source industries such as oil, electricity, chemical industry and real estate dropped significantly. Third, tax sources are facing greater pressure to cultivate. The project is a tax source, at least a potential tax source. Under the impact of the financial crisis, insufficient aggregate demand made enterprises