| 湖北省地方税收入与GDP和产业结构关系的研究 |
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| 引用本文： | 李大明,李徐润,周玉.湖北省地方税收入与GDP和产业结构关系的研究[J].湖北经济学院学报,2009,7(3). |
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| 作者姓名： | 李大明 李徐润 周玉 |
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| 作者单位： | 1. 湖北经济学院,湖北,武汉,430205
2. 中南财经政法大学,湖北,武汉,430073 |
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| 基金项目： | 湖北省教育厅人文社会科学重点研究项目 |
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| 摘 要： | 运用数量分析的方法对湖北省地方税收入规模与结构、湖北地方税收入与DGP和产业结构的关系进行定量和实证分析研究发现,湖北省地税收入缺乏弹性且宏观税员水平偏低,地区发展不平衡导致税收收分布失衡,使得地方税制滞后于产业发展,应从优化税源、发展区域经济、调整产业以及主体税和辅助税种的配置等方面促进湖北省地方税发展.
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| 关 键 词： | 定量分析 地方税 产业结构 |
Quantitative analysis of the Relationship between Local Tax Revenue and GDP& Industrial Structure in Hubei Province |
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| LI Da-ming,LI Xu-run,ZHOU Yu.Quantitative analysis of the Relationship between Local Tax Revenue and GDP& Industrial Structure in Hubei Province[J].Journal of Hubei University of Economics,2009,7(3). |
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| Authors: | LI Da-ming LI Xu-run ZHOU Yu |
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| Institution: | 1.Hubei University of Economics;Wuhan Hubei 430205;China;2.Zhongnan University of Economics and Law;Wuhan Hubei 430073;China |
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| Abstract: | Studying on local tax revenue scale structure and the relationship among local tax revenue,GDP and industrial structure by a quantitative and empirical analysis method,this paper finds that,in Hubei province,the local tax revenue lacks of flexibility and has a low tax burden,regional development imbalances results in the unparity of distribution of tax revenue,which makes the tax system lags behind the local industry.Therefore,it's necessary that promoting local tax development in terms of tax source optimi... |
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| Keywords: | GDP |
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