摘要
税收是经济的"晴雨表",可以作为整个经济的"了望台"。从税收规模、税收增长、税收构成等方面的分析,能揭示税收与工业化之间的关系。剖析湖南工业化过程中存在的问题,可得出如下结论:可以从税收视角去把握一个地区的经济发展水平或工业化程度;经济结构的转变与调整,不仅对经济发展本身具有重要意义,而且从政府财源的角度看,也至关重要。
Taxation is the 'observation tower'for the entire economy.Analysing the tax scale,tax growth and tax structure,the relationship between tax and industrialization can be revealed.The conclusion can be reached by analysing the problems in the course of industrialization of Hunan:a regional economy and industry can be hold by taxation.The change and adjustment of the economic structure is not only important to economic development itself but also important to the government treasury.
出处
《税务与经济》
CSSCI
北大核心
2004年第3期45-48,共4页
Taxation and Economy
基金
湖南省国税局<税收与经济发展>课题的一个阶段性成果
关键词
税收征管
工业化
湖南
经济结构
tax growth
industrialization
structural change