中国税种的通径分析

Path Analysis in Chinese Tax-species

引入通径分析方法,使用我国1985年--2000年工商税收、关税、农业各税、国有 企业所得税和集体企业所得税五大税种的实际数据来分析它们之间的相关关系、直接影响和 间接影响,并提出了我国税种设计的对策。

This paper brings about the method of path analysis in regression. The method makes a path analysis about industry-business tax, tariff, agriculture taxes, state-owned enterprise income tax and collective-owned enterprise income tax, which apply the statistical dates about our country from 1985 to 2000. Meanwhile we also set forth some suggestion about it.