产业结构、地方税收与第三产业增长——基于中山市地方税收的调研

Structure of Production,Local Taxation and the Growth of the Third Industry——An Investigation of Local Taxation in the City Zhongshan

经济是源、税收是流,充分发挥地税部门的职能作用,正确运用税收杠杆促进第三产业的发展,搞好促产增效和涵养后续税源,不仅成为理论工作的研究重点,而且也是税收部门的工作重心。利用西方财政与税收的相关理论,利用计量分析方法对中山市的第三产业与地方税收的关系进行深入的分析,在得出相关结论的基础上提出了相关的政策建议。

Economy and taxation are as important as the source and the flow of a river.Maximizing the functions of the local taxation,utilizing the tax to promote the development of the third industry,improving productivity and efficiency and nurturing continuous tax source have become not only the key work of theoretical research,but also the priority of the local taxation authorities.This paper,using western financial and taxation theories and the method of econometric analysis,analyzes the relationship of the third industry in Zhongshan and the local taxation and proposes some relevant policies based on the conclusion of the analyses.