| 我国税收与经济依存状况研究 |
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| 引用本文： | 孙峥嵘,马颖,郭晓燚.我国税收与经济依存状况研究[J].税务与经济,2007(2):76-81. |
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| 作者姓名： | 孙峥嵘 马颖 郭晓燚 |
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| 作者单位： | 西南财经大学,会计学院,四川,成都,610074 |
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| 摘 要： | 科学解读我国税收与经济之间的依存状况具有理论和实践意义。可以通过对税收与经济依存关系的内在机理、考察税收增减状况的适宜参照系、不同因素对税收与经济依存状况的作用机理,对1997~2002年我国税收大幅度超经济增长现象的深层原因进行较为系统的分析,并据此对我国税收与经济的依存趋势进行预测。
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| 关 键 词： | 税收 经济增长 税收经济弹性 |
| 文章编号： | 1004-9339（2006）06-0076-06 |
| 收稿时间： | 2006-05-11 |
| 修稿时间： | 2006年5月11日 |
The Research on the Inter Dependency between Our Tax and Economy |
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| Sun Zheng-rong,Ma Ying,Guo Xiao-yi.The Research on the Inter Dependency between Our Tax and Economy[J].Taxation and Economy,2007(2):76-81. |
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| Authors: | Sun Zheng-rong Ma Ying Guo Xiao-yi |
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| Institution: | Accounting Department,Southwest Finance and Economy University, Chengdu 610074, China |
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| Abstract: | It has theoretical and practical meaning to explain the interdependency between our tax and economy scientifically.Therefore,we should analyze the reference data of the increase and decrease of taxation,the function of tax and economy from different factors and the phenomena of the substantial economic increase of our tax from 1997 to 2002 with the relationship of the interdependency between tax and economy,and then predict the tendency of our tax and economy. |
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| Keywords: | economic growth economic increase tax economic flexibility |
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