經(jīng)濟結(jié)構(gòu)調(diào)整對地方稅收收入的影響與對策分析——以河北省為例
發(fā)布時間:2018-05-29 06:59
本文選題:經(jīng)濟結(jié)構(gòu)調(diào)整 + 產(chǎn)業(yè)結(jié)構(gòu) ; 參考:《經(jīng)濟研究參考》2015年63期
【摘要】:伴隨著國家經(jīng)濟結(jié)構(gòu)調(diào)整、產(chǎn)業(yè)轉(zhuǎn)型升級政策的實施,河北省經(jīng)濟增速下滑,稅收收入增速也隨之減緩,分析經(jīng)濟結(jié)構(gòu)調(diào)整對地方稅收收入的影響以及采取相應的措施提高稅收收入水平成為關注的熱點。本文分析了河北省經(jīng)濟發(fā)展、產(chǎn)業(yè)結(jié)構(gòu)與稅收收入的現(xiàn)狀,采用回歸分析方法分析了河北省三次產(chǎn)業(yè)總增加值與稅收總收入的關系以及產(chǎn)業(yè)結(jié)構(gòu)變化與稅收收入的關系,并從探索京津冀協(xié)調(diào)發(fā)展背景下財稅管理的新機制、爭取政策重構(gòu)地方稅體系、增強自身稅收收入能力以及促進產(chǎn)業(yè)結(jié)構(gòu)調(diào)整與稅收增長協(xié)調(diào)發(fā)展等方面提出對策。
[Abstract]:With the adjustment of the national economic structure and the implementation of the policy of industrial transformation and upgrading, the economic growth rate of Hebei Province has declined, and the growth rate of tax revenue has also slowed down. It is a hot point to analyze the influence of economic structure adjustment on local tax revenue and to take corresponding measures to improve the level of tax revenue. This paper analyzes the present situation of economic development, industrial structure and tax revenue in Hebei Province, and analyzes the relationship between the total added value of three industries and the total tax revenue by means of regression analysis, as well as the relationship between the changes of industrial structure and tax revenue. It also puts forward some countermeasures from exploring the new mechanism of fiscal and tax management under the background of coordinated development of Beijing, Tianjin and Hebei, striving for the policy reconstruction of local tax system, strengthening its own tax revenue capacity, and promoting the coordinated development of industrial structure adjustment and tax revenue growth.
【作者單位】: 河北大學管理學院;
【基金】:河北省人文社會科學研究重大課題攻關項目——化解產(chǎn)能過剩對河北省財政稅收收入的影響與對策研究(項目編號:ZD201440) 河北省人才培養(yǎng)資助項目——化解產(chǎn)能過剩對河北省財政經(jīng)濟的影響與對策 2014年保定市社科基金項目“保定市經(jīng)濟增長與稅收收入的相關性研究”(課題編號:20140217)的階段成果
【分類號】:F812.42
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