摘要
税收对经济增长的影响必须同时考虑财政支出。事实上,所得税、农业税、包括关税的工商税与经济增长显著负相关。优化财政支出结构的基本方向是:利用所得税、农业税、工商税与其他预算收入来增加对地质勘探和工业、交通、商业部门事业费及文化教育支出的投资,这样可促进经济增长。但应减少转移支出和行政管理费等财政支出,否则会影响经济增长的速度。
Abstract : Financial expenditure should be considered when economic growth influenced by tax is being analysed. In fact , income tax , agricultural tax, industrial and commercial tax are negative relation with economic growth. The tendency of the structure of the superior financial expenditure is that investment should be increaded by using tax and other budget revenue, which economic growth can be improved; transfer expenditure and administrative management charge should be decreased in order to ensure the rate of economic growth.
出处
《税务与经济》
北大核心
2002年第1期4-6,共3页
Taxation and Economy
关键词
税收结构
财政支出
经济增长
Key words : tax structure
financial expenditure
economic growth