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季节波动是造成工商税收波动的主要原因之一。本文试用时间序列分析方法,对山西省工商税收季节波动规律进行实证分析,为宏观税收分析和决策提供依据。
Seasonal fluctuations are the major causes of fluctuations in industrial and commercial tax revenue. This paper tries to analyze the seasonal fluctuation of industrial and commercial tax revenue in Shanxi Province by using the time series analysis method and provide the basis for macro tax analysis and decision-making.