基于税收收入贡献视角的行业税收收入与GDP关系分析——以甘肃省武威市为例

An Analysis on the Relationship between Tax Revenue and GDP from the Perspective of Tax Revenue Contribution——A Case of Wuwei City in Gansu Province

本文基于面板聚类模型分析了甘肃省武威市按行业划分的税收收入贡献大小,结果表明:15个国民经济行业,按税收收入贡献大小,可以划分为四大类,其中租赁和商务服务业、居民服务和其他服务业的税收收入贡献最高;其次为房地产行业;工业、住宿和餐饮业的贡献最低。面板回归模型显示,税收收入贡献最高的行业对经济增长的促进作用低于税收收入贡献较低的行业。本文结合聚类和回归分析结果,针对当前武威市税收政策存在的问题,提出了相关建议。

Based on the panel clustering model, the paper analyzes the size of the tax revenue contribution according to industry division of Wuwei city. The result shows that 15 industrial sectors of national economy can be divided into four categories according to the size of the tax revenue contribution. The tax revenue contribution of leasing, business, residents and other services is highest,followed by the real estate industry. The contribution of industry, accommodation and catering industry is lowest. Panel regression model shows that the promotion to the economic growth by the industries which have the highest contribution of tax revenue is lower than the industries which have the lowest contribution. Based on the result of cluster and regression model, the paper puts forward some related suggestions according to the existing problems of tax policy of Wuwei city.