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节约型社会视角下的绿色财政税收政策分析 被引量:10
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作者 朱湘君 《财会学习》 2021年第31期118-119,共2页
随着社会的发展和经济的进步,我国离建成节约型社会的目标越来越近。为了进一步加强绿色环保形态建设,需要在节约型社会视角下,分析绿色财政税收政策的现状,通过提出一些政策来引导社会经济的绿色发展。本文从实际出发,结合政府的宏观... 随着社会的发展和经济的进步,我国离建成节约型社会的目标越来越近。为了进一步加强绿色环保形态建设,需要在节约型社会视角下,分析绿色财政税收政策的现状,通过提出一些政策来引导社会经济的绿色发展。本文从实际出发,结合政府的宏观调控机制,对构建节约型社会、环境友好型社会有着积极作用,对实现社会经济的健康、绿色发展有着现实意义。 展开更多
关键词 节约型社会 绿色财政 税收政策分析
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税收的静态可计算一般均衡模型分析 被引量:12
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作者 王韬 周建军 陈平路 《当代经济科学》 CSSCI 北大核心 2000年第4期35-41,共7页
建立研究中国税收问题的可计算一般均衡模型是本文进行探讨的目的。经过大量简化处理 ,本文建立的税收可计算一般均衡模型模拟了经济运行情况 ,并有侧重地讨论了我国三大流转税 (增值税、消费税和营业税 )的经济影响。同时 ,该简化模型... 建立研究中国税收问题的可计算一般均衡模型是本文进行探讨的目的。经过大量简化处理 ,本文建立的税收可计算一般均衡模型模拟了经济运行情况 ,并有侧重地讨论了我国三大流转税 (增值税、消费税和营业税 )的经济影响。同时 ,该简化模型的方法也为进一步推进中国税收可计算均衡模型研究工作打下基础。 展开更多
关键词 可计算一般均衡模型 税收政策分析
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The analysis of tax policy based on Kim Gordon model
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作者 Hui Li 《International Journal of Technology Management》 2013年第8期80-82,共3页
Economic decide taxes and taxes have an adverse effect on the economy. To achieve a sustained development of economy, we must require the taxes which are closely related to economy meet the requirements of its own dev... Economic decide taxes and taxes have an adverse effect on the economy. To achieve a sustained development of economy, we must require the taxes which are closely related to economy meet the requirements of its own development. That is tax receipts raised by government meeting functional needs as much as possible, while reducing the facts that will damage the future needs and development of economy. Therefore, we need to analyze various factors that affect revenue. If we make a very good understanding on how structure impacting on tax revenues, that will help us to use policy tools tax making impacts on revenue and optimize the structure of the tax. For this theme, many domestic scholars have done correlation research, and their research paper provides a good reference, but we believe their research can be further refined. Through theoretical analysis, we can select appropriate indicators letting tax revenue to be explained variable. Each possible influencing factor of tax revenues establish measurement model for explaining variable using stepwise regression models, and make a rigorous statistical test on the model. On the base of fully proving the effectiveness of the model, we can make relevant economic analysis. 展开更多
关键词 Multiple origins analytical framework trash algorithm model tax and policy
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