【摘要】：目前我國(guó)絕大部分稅收由企業(yè)繳納,即便是非企業(yè)繳納的個(gè)人所得稅也主要由單位代扣代繳。在這種稅制模式下,稅收基本上都能按行業(yè)歸集,分析河北行業(yè)稅收的分布格局和變遷歷程對(duì)透析全省稅源、拓展?jié)撛诙愒?實(shí)現(xiàn)財(cái)政收入的持續(xù)穩(wěn)定增長(zhǎng)都具有重要意義。
[Abstract]:At present, most of the taxes in our country are paid by enterprises, even the individual income tax paid by non-enterprises is mainly withheld by units. Under this tax system mode, the tax revenue can be collected according to the industry. It is of great significance to analyze the distribution pattern and change course of the industry tax revenue in Hebei Province for analyzing the tax source of the whole province, expanding the potential tax source and realizing the sustained and stable growth of the fiscal revenue.
【作者單位】： 河北省財(cái)政科學(xué)與政策研究所;
【基金】：2016年度河北省社會(huì)科學(xué)發(fā)展研究課題《提升河北省房地產(chǎn)稅收貢獻(xiàn)度的路徑選擇》(編號(hào)為201604020215)的階段性成果
【分類號(hào)】：F812.42
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本文編號(hào)：2490784