适应中国经济增长的税收增长速度分析  

An analysis of the growth rate of tax revenue to sustain China′s economic growth

作　　者：熊小江[1] 

机构地区：[1]闽西职业技术学院经济系,福建龙岩364021

出　　处：《闽西职业技术学院学报》2009年第1期15-17,共3页Journal of Minxi Vocational and Technical College

摘　　要：根据中国统计年鉴的数据,采用中国国有工业企业生产函数模型和经济计量方法,推导中国国有工业企业的税负承担能力;采用中国城镇居民消费函数模型和经济计量方法,推导中国居民的税负承担能力。综合两者及其它因素分析得出结论:今后几年为促使中国经济保持持续增长,中国税收增长速度应保持在7%～12%之间。On the basis of Chinese statistic yearbook data, the production function model and economic measure method of Chinese state-owned industrial enterprises were adopted to deduce their capacity to bear taxes; the consumption function model and economic measure method of Chinese urban inhabitants were employed to deduce Chinese residents＂ ability to bear taxes. The results showed that the growth rate of tax revenue in the coming years should be 7%-12% in order to enhance the sustained growth of Chinese economy.

关 键 词：中国 经济 企业税负 居民税负 税收增长速度 

分 类 号：F810.42[经济管理—财政学]