黑龙江省税收收入与GDP增长相关性的计量分析  

Measuring Analysis of The Correlativity Between The Tax Receipts and GDP Growth of Heilongjiang Province

作　　者：蔡德发[1] 魏冬梅[1] 蔡静[2] 

机构地区：[1]哈尔滨商业大学财政与公共管理学院,黑龙江哈尔滨150028 [2]大连水产学院,辽宁大连116000

出　　处：《哈尔滨商业大学学报（社会科学版）》2007年第2期62-66,共5页Journal of Harbin University of Commerce:Social Science Edition

基　　金：国家自然科学基金项目<振兴东北老工业基地型财政政策激励模型及实证研究>项目的阶段性研究成果(批准号:70473021)

摘　　要：近年来,关于税收收入与GDP的关系一直是税收学界和税务部门争论和研究的热点问题,与其他省份相比,由于黑龙江省的产业结构与资源结构不同,税收结构也不尽相同,税收与经济增长的关系有待进一步研究,因此以黑龙江省税收资料为例,运用常用的统计与计量技术,探讨税收收入与经济增长的相关性,为政府决策提供理论支持,更具有理论和现实意义。In recent years,the relationship between the tax receipts and GDP growth is a hot problem debated and studied in educational circles and taxation affairs branch. Compared with other provlnces,because of the different industrial structure and resource structure of our province,the tax structure is also different,the relationship between the tax receipts and economic growth is not dear,and the relationship between some index of tax and economy needs further study.Therefore, on the basis of the tax data of Heilongjiang province, we use the usual statistics and measuring technology, study the correlativity between the tax receipts and economic growth,and offer theory for the government,which has more theory and practical significance.

关 键 词：相关系数 线性回归 标准离差 测定系数 

分 类 号：F810.423[经济管理—财政学]