摘要
益阳市宏观税负水平较低,主要原因在于经济结构整体欠优、经济发展质量偏低、工业基础比较薄弱、大额税源严重短缺、区域经济发展失衡、税收征管能力有限。要提高益阳市宏观税负水平,就要突出特色产业发展,打开宏观税负上行空间;优化创新创业环境,释放税负上行能量;加强征管能力建设,增强税负上行力度。
The tax macro-check level is low in Yiyang. The main reason is that the whole economic structure is under the regular situation, and the economic quality is low. The industrial foundation is in the thin situation;The huge tax resource is under the normal condition. The local economic advance is not even. The tax collection capacity is limited. In case of raising the macro tax-level it is to advance the particular industry forward, to open the space of lifting tax-level. It is to optimize innovation environment;to display the energy of tax-collection and to enhance the tax collection capacity.
作者
罗放华
张承莎
LUO Fanghua;ZHANG Chensha(College of Management,Hunan City University Yiyang,Hunan 413000;College of Economy Jinan University,Guangzhou Guangdong 510632,China)
出处
《城市学刊》
2019年第1期64-76,共13页
Journal of Urban Studies
关键词
宏观税负
益阳市
税种结构
税源梯队
macro-control of tax load
Yiyang Municipality
structure kinds of tax
esclation of tax resou