| 实证分析税率风险与我国经济增长 |
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| 引用本文： | 陈海秋,王涛,魏薇. 实证分析税率风险与我国经济增长[J]. 保险职业学院学报, 2008, 22(3) |
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| 作者姓名： | 陈海秋 王涛 魏薇 |
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| 作者单位： | 当代中国研究所,哈尔滨商业大学经济管理学院,哈尔滨商业大学经济管理学院 北京,100009 南京农业大学,南京,210014,哈尔滨,150028,哈尔滨,150028 |
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| 摘 要： | 宏观税率是调节宏观经济的重要工具。我国的宏观税率因其政府收入的多层次性而产生了核算的差异;同时,因资料的可获得性又产生了名义税率和实际税率的差距。通过实证分析,充分地认识宏观税率对经济增长的作用和风险程度,可以有效地利用这一工具促进我国经济快速健康发展。
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| 关 键 词： | 宏观税率 财政风险 经济增长 |
Empirical Analysis of Tax Rate Risk and the Growth of China's Economy |
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| Chen Haiqiu Wang Tao Wei Wei. Empirical Analysis of Tax Rate Risk and the Growth of China's Economy[J]. JOURNAL OF INSURANCE PROFESSIONAL COLLEGE, 2008, 22(3) |
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| Authors: | Chen Haiqiu Wang Tao Wei Wei |
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| Affiliation: | Chen Haiqiu Wang Tao Wei Wei |
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| Abstract: | Macroscopic tax rate is an important tool of regulating macro-economy. The macroscopic tax rate in China had the discrepancy of accounting because of the multilevel of government income. At the same time, because of information, the macroscopic tax rate had difference between nominal tax rate and actual tax rate. Through empirical analysis, fully knowing the function and risk degree of macroscopic tax rate for economy increase may promote Chinese economy fast and healthy development by effectively using this regulating tool. |
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| Keywords: | Macroscopic tax rate Financial risk Economy increase |
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