影响税收增长因素的可持续性分析——基于四川情况的实证研究

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影响税收增长的因素是多元的,诸如经济增长、价格、税制结构和税收征管等。然而,哪些因素的影响是可持续的?哪个是主导因素?各因素的影响程度是多大?出于对这些问题的考虑,笔者从四川实际情况入手,采用因素分析法对影响税收增长的各因素所产生的影响额进行定量测算,并对测算结果进行比较分析,在此基础上,就如何促进四川“十一五”期间税收与经济良性互动提出政策建议。 The factors that affect tax revenue growth are multiple, such as economic growth, price, tax structure and tax collection. However, what factors influence sustainable? Which is the dominant factor? What is the influence degree of each factor? For the consideration of these problems, the author starts with the actual situation in Sichuan and uses the factor analysis method to analyze the factors that affect the tax growth The quantitative analysis of the impact generated, and comparative analysis of measurement results, on this basis, on how to promote the Sichuan “Eleventh Five-Year ” during the tax and economic interaction between the proposed policy recommendations.
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