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本文利用计量回归与数据测算的方法,以江苏省为例,就进出口贸易对江苏省财税收入的影响进行实证分析。发现,进口总量变化对财税收入的长期影响比短期影响更加突出与显著;出口贸易税收政策中的中央和地方共担机制对地方财政有较大负面影响。因此,进出口贸易税收政策制定应从长计议。此外,应把进口增值税纳入中央政府与地方政府共享范围,并实现差别化退税政策。
In this paper, we use the method of metrology regression and data measurement to take Jiangsu Province as an example to make an empirical analysis of the impact of import and export trade on fiscal revenue in Jiangsu Province. It is found that the long-term impact of changes in the total amount of imports on fiscal and tax revenue is more prominent and significant than the short-term impact. The central and local revenue sharing mechanism in export trade has a greater negative impact on local finance. Therefore, the import and export trade tax policy should be deliberated long. In addition, import VAT should be included in the scope of the central government and local governments to share, and to achieve differential tax rebate policy.