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中國(guó)現(xiàn)代服務(wù)業(yè)稅收影響因素的實(shí)證分析

發(fā)布時(shí)間:2018-03-18 08:14

  本文選題:經(jīng)濟(jì)新常態(tài) 切入點(diǎn):現(xiàn)代服務(wù)業(yè) 出處:《青海社會(huì)科學(xué)》2016年02期  論文類型:期刊論文


【摘要】:中國(guó)經(jīng)濟(jì)新常態(tài)下,現(xiàn)代服務(wù)業(yè)發(fā)展是未來(lái)經(jīng)濟(jì)增長(zhǎng)的亮點(diǎn)所在,其稅收也成為未來(lái)財(cái)政收入的新增長(zhǎng)點(diǎn)。以現(xiàn)代服務(wù)業(yè)稅收為被解釋變量,選擇第二產(chǎn)業(yè)產(chǎn)值、受教育程度、城鎮(zhèn)化率、經(jīng)濟(jì)開(kāi)放度、地方政府重視服務(wù)業(yè)發(fā)展與否的虛擬變量為解釋變量進(jìn)行實(shí)證分析,結(jié)果顯示:第二產(chǎn)業(yè)產(chǎn)值、受教育程度、城鎮(zhèn)化率的影響是顯著且系數(shù)較大,地方政府重視與否的影響顯著但系數(shù)較小,經(jīng)濟(jì)開(kāi)放度的影響不顯著。
[Abstract]:Under the new normal state of Chinese economy, the development of modern service industry is the bright spot of future economic growth, and its tax revenue also becomes a new growth point of future fiscal revenue. Urbanization rate, economic openness and the fictitious variables that local governments attach importance to the development of service industry are analyzed empirically. The results show that the influence of the output value, education level and urbanization rate of the secondary industry is significant and the coefficient is large. The influence of local government attention is significant, but the coefficient is small, and the influence of economic openness is not significant.
【作者單位】: 廈門(mén)大學(xué)工商管理流動(dòng)站;廈門(mén)大學(xué);集美大學(xué)財(cái)經(jīng)學(xué)院;
【分類號(hào)】:F719;F812.42
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本文編號(hào):1628727

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