山东省财政收入规模与结构的实证分析

从数量上对山东省财政收入规模与结构进行纵向和横向的比较分析,发现财政收入随着生产总值的增长而稳定增长,而财政收入占国内生产总值的比例是先下降又上升的,简要地分析了变动的原因。对财政收入的规模与结构进行计量分析,分别得出国内生产总值、税收、工商税收对财政收入变动的贡献度。

A Positive Analysis of the Scale and Structure of the Fiscal Income in Shandong

From the quantity, the paper vertically and horizontally makes a comparative analysis of the scale and structure of fiscal income of Shandong, and considers the fiscal income stable increases with the increase of GDP, but the fiscal income that makes up the local GDP gradually descend and ascend again, and simply analyzes the reason of this fluctuation. Subsequently, by making a measuring analysis of the scale and structure of fiscal income, we can acquire effects of GDP, tax income, tax of industry and commerce to the fluctuation of the fiscal income.