资源型地区产业结构调整与税收收入变动关系

Industrial Structure Adjustment and Tax Revenue Changes in the Resource-based Regions

通过对第二、三产业的税收负担率、税收比重、税收弹性和税收协调系数等多项指标进行分析,发现资源型地区虽存在产业税负不均衡、产业税收收入超产业增加值增长的现象,但各产业税收贡献与经济贡献基本协调,且这种协调趋势随着产业结构调整而更加明显。资源型地区产业结构调整过程中,第二产业税收占比高且税负重、第三产业税收占比低且税负轻的格局正在发生改变,税收的产业布局更加优化。为促进产业税收与产业经济进一步协调增长,同时提高地区税收收入的稳定性,资源型地区需加快产业结构调整步伐、继续深化税制改革和提高税收征管水平。

By analyzing tax burden rate,the percentage of tax revenue,tax elasticity and harmonious coefficient of secondary industry and tertiary industry,the paper finds that tax contribution and economic contribution of industries are generally harmonized,though the tax burden of industries is imbalance and the tax revenue grows faster than the value- added of industries. Furthermore,the tendency of harmoniousis becoming more apparent with industrial structure adjusting. In the process of industrial structure adjusting,it is changing that the share of secondary industry is bigger than the tertiary industry＇s in total region tax revenue,and that thetax burden of secondary industry is heavier than the tertiary industry＇s,andthe industrial distribution of tax is more optimized. In order to promote harmonious development between taxation and economy,and to strengthen stability of tax revenue,the adjustment of industrial structure should be speeded up,tax reform should be deepened,and the level of revenue collection should be improved in resource- based regions.