摘要
"十一五"和"十二五"期间,开封市财政收入增幅由高速增长向中速转换,本文试从财政收入规模、税收收入占GDP比重、税收收入的弹性系数、主体税种收入占比、重点企业税收贡献等方面对开封市近七年的财税收入进行全方位、多层次的分析,寻找出其中原因:开封市"新常态"下的经济下行压力加大、经济总量较小,规模经济效益不明显、税制调整对结构性减税效果的影响以及经济结构不合理等,并提出对策建议。
During 11th Five-Year and 12th Five-Year period, Kaifeng's fiscal revenue growth rate changed from high speed to medium speed. This thesis tries to complete an all-round, multi-level analysis in Kaifeng's finance and tax revenue during nearly 7-year period, the analysis will focus on fiscal revenue size, the proportion of tax revenue to GDP, elasticity coefficient of tax revenue, proportion of main tax categories, tax contribution from key enterprises etc. and explore the underlying reasons. And here are our findings: the downward pressure on the economy under the "new norm", small economic aggregate, no obvious scale economic benefit,little influence of tax adjustment on the structural tax reduction effect and the irrational economic structure etc.To solve the problem, we present some advices.
出处
《财政科学》
2017年第12期149-154,共6页
Fiscal Science
关键词
财政收入
税收占比弹性系数
主体税收
税制调整
经济结构
Fiscal Revenue
Elasticity Coefficient of Tax Proportion to GDP
Main Tax Type
Tax System Adjustment
Economic Structure
