税收特征的结构解析  

A Structural Analysis of the Two Characteristics of Tax Revenue

作　　者：舒启明[1] 刘新利[1] 

机构地区：[1]国家税务总局计划统计司

出　　处：《税务研究》2005年第7期3-6,共4页

摘　　要：目前,对税收特征,特别是税收增长和宏观税负这两大特征的关注越来越多。经济决定税收意味着税收的特征主要是由经济特征决定的,但从经济总量上来认识税收总量和宏观税负的形成,会导致较大的偏差。因此,本文认为,应将税收与经济对应,做结构分解,对主体税种与相应的经济指标进行系统的分析,才能克服总量分析的不足,才能得到量化的分析结论。The characters of taxation, especially about its two characters, namely tax growth and macro tax burden, have got more and more attention currently. Realizing the causality of tax revenue and macro tax burden only based upon the total volume of economics indicators might make big mistakes due to the fact that the main characters of taxation are determined by economic factors. This article, therefore, reaches the conclusion that one should make the structure analysis through systematically connecting the main types of taxation and the main economic indicators correspondingly in order to overcome the shortage of aggregated analysis and to get the quantity results.

关 键 词：税收特征 结构解析 宏观税负 税收增长 经济特征 税收总量 经济总量 结构分解 经济指标 主体税种 总量分析 才能 

分 类 号：F812.42[经济管理—财政学]