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“十五”期间,山西省国税宏观税负逐年攀升,到2005年工业增值税税负已高到17.36%,位居全国第一位。为了探求山西省税负偏高的原因,本文从山西省的产业结构、煤、焦、铁为主的税源特征、GDP的构成差异、工业增加值与计税增值额的计算差异、统计部门的测算口径因素,以及税务部门的征管因素等诸方面入手进行深入剖析,以期对山西省国税收入在特定时期内出现税负偏高的现象有一个清晰认识。
During the “Tenth Five-year Plan” period, the macro tax burden of state tax in Shanxi Province has risen year by year. By 2005, the tax burden on industrial value added tax has risen to 17.36%, ranking the first in the country. In order to explore the reasons for the high tax burden in Shanxi Province, this paper analyzes the differences in the tax source characteristics of Shanxi’s industrial structure, coal, coke and iron, the composition of GDP, the industrial added value and taxable value increment, Calculate the caliber factor, and tax collection and management factors and other aspects of the depth analysis, in order to Shanxi tax revenue in a certain period of time there is a phenomenon of high tax burden there is a clear understanding.