中国经济平稳增长路径下的最优税收收入取值分析  

Analysis of the Optimal Scale of Tax Revenue on the Stable Path of Economic Growth in China

作　　者：刘宏杰[1] 

机构地区：[1]中国社会科学院财贸所博士后流动站,北京100836

出　　处：《河北经贸大学学报》2009年第3期46-50,共5页Journal of Hebei University of Economics and Business

摘　　要：随着中国经济的快速发展,税收收入规模不断扩大。根据1978-2006年中国最终消费、资本形成总额、进出口总额和税收收入数据,对中国经济平稳增长路径下的税收收入规模进行经验研究,运用MATLAB计算可知,要实现中国经济的平稳增长,最终消费支出、资本形成总额和进出口总额分别为147 200亿元、172 040亿元和331 460亿元,最优税收收入规模为70 019亿元。With the rapid development of China＇s economy, tax revenue has been constantly expanding. Based on data concerning the final consumption expenditures, gross capital formation and total value of imports and exports in China from 1978 to 2006, this article conducts empirical study of the scale of tax revenue on the stable path of economic growth. MALAB calculations shows that to realize stable economic growth, the final consumption expenditure, grow capital formation and total value of imports and exports are 14,720 billion yuan, 17,204 billion yuan and 33,146 billion yuan respectively, and the optimal tax revenue is 7,001.9 billion yuan.

关 键 词：消费支出 资本形成总额 进出口 税收收入 

分 类 号：F812.42[经济管理—财政学]