产业结构与税收的协调关系研究——基于上海市地方税收的调研

Research on the Coordinative Relations between the Industrial Structure and Tax—Based on the Investigation of Shanghai Local Taxation

产业结构与税收收入具有相互作用、协调发展的内在关系,合理运用税收杠杆促进第一二三产业的发展,带动经济发展和涵养后续税源,对上海国民经济的健康发展具有举足轻重的意义。通过对上海市产业结构现状、税收结构特征分析,运用计量经济学分析方法,把产业税收弹性系数、税收协调系数引入协调关系研究中,对上海市的产业结构与税收的关系进行分析,在得出相关结论的基础上提出促进产业结构调整与税收协调发展的政策建议。

There are the interaction and coordinative relations between industrial structure and tax. The tax leverage is used rationally to promote the development of the primary industry, the secondary and tertiary industry, and drive eco- nomic development and conservation of follow - up sources of tax. It is of pivotal importance to the healthy development of Shanghai economy. In this paper, the industrial structure and the tax structure characteristics are analyzed firstly. Sec- ondly, the tax elasticity coefficient and tax coordination coefficient are introduced in the research on the coordinative rela- tions, and the relationships between industrial structure and tax are analyzed in depth. Finally, the recommendations to promote the development of industrial restructuring and tax coordination are suggested.