摘要
天津滨海新区作为中国经济发展的第三增长极,近年来发展迅速,国内生产总值和税收收入不断提高。目前滨海新区经济宏观税负不高,税收弹性波动较大,不利于保证财政收入和未来经济的增长。因此,需要适度提高宏观税负并确定稳定的税收弹性,促进税收与经济增长良性循环机制的形成。
Binhai New Area is the third growth pole of China’s economic development. GDP and tax revenue of Binhai New Area continues to increase. By analyzing the development status of economy and taxation in Binhai New Area,we find that macro tax burden has been being low,and the tax elasticity has been being volatile. In order to promote economic growth of Binhai New Area,to take corresponding measures to assure the establishment of a virtuous circle mechanism between economic growth and tax revenue.
出处
《天津师范大学学报(社会科学版)》
CSSCI
北大核心
2010年第3期21-24,共4页
Journal of Tianjin Normal University(Social Science)
基金
天津市"十二五"规划重大课题(20-03)
关键词
滨海新区
宏观税负
税收弹性
Binhai New Area
macro-tax burden
tax elasticity