1992-2003年我国流转税与所得税的发展

分析流转税与所得税近十年的发展变化和未来的增长趋势,结合我国税制改革以来流转税和所得税的发展变化的特点,用实证的方法,拟合流转税和昕得税关于国内生产总值的历史发展轨迹,测算流转税和所得税与各项经济指标的相关系数,具体量化当经济增长一定的条件下,所得税优于流转税的倍数;可建立经济计量模型,得到流转税和所得税应该达到的最优税收比例。

Study on the Development of Turnover Tax and Income Tax during 1992 and 2003 in China

This paper focuses on the development in recent ten years in China and trend of turnover tax and income tax, summarizing former study during the taxation reform, demonstrating the track of these tow taxes according to the economic growth, the correlation and coefficient between these two taxes and other economic index, and the multiple income tax better than turnover tax by increasing the economy and finally made a model to open out the optimized tax proportion as well.