摘要
本文对我国IPO和财政收入增长之间的关系进行了研究。概述了目前国内外关于IPO问题和财政收入变化原因的研究现状,并通过对"前提条件"的约定,结合我国税制结构在理论上提出了由IPO引起的税收增量、财政收入增量模型。
This paper is used to study the relationship between IPO and the increment of government revenue. In the study, the paper has summarized the current studies on IPO and the reasons for changes of government revenue of our country. At the end, this paper has provided an incremental model of tax and fiscal revenue generated by IPO in our country.
出处
《上海金融学院学报》
2009年第3期42-47,共6页
Journal of Shanhai Finance University
关键词
IPO
财政收入
增量模型
IPO
government revenue
Increment Model
