转型城市地税宏观税负特征及原因分析——基于佛山市的实证  

Characteristics and Reasons of Macro Tax Burden of Land Tax of Transformed Cities——Based on the Empirical Research of Foshan City

作　　者：李晓燕[1,2] 谢长青[1] 

机构地区：[1]佛山科学技术学院经济管理学院,广东佛山528000 [2]浙江大学公共管理学院,浙江杭州310027

出　　处：《税务与经济》2012年第2期96-101,共6页Taxation and Economy

基　　金：教育部人文社科项目(项目编号:09YJC790038);广东省普通高校人文社科项目(项目编号:11WYXM051);中国博士后基金项目(项目编号:20100481423)

摘　　要：基于制造业城市佛山经济结构转型升级的时代背景,测算1995～2009年佛山地税宏观税负变化趋势并与其他地区横向对比,结果发现经济结构转型不到位是近年来佛山地税宏观税负较低的主要原因,政府提供的公共产品相对佛山经济总量表现不足。应从控制宏观税负下降趋势、保证经济运行质量和调整财政对民生领域的支持力度方面入手加以改革。With the transformation and upgrading of economic structure in Foshan—a manufacturing city,a research is conducted to study the trend of macro tax burden of land tax in Foshan from 1995 to 2009,and to compare it with other regions.It turns out that the incomplete transformation of economic structure is the main reason for the low macro tax burden in Foshan and the public products provided by the government is relatively inadequate.Therefore,it is essential to take control of the declining trend of macro tax burden,ensure the economic operation quality and adjust the finance to support people＇s livelihood.

关 键 词：宏观税负 地税收入 最优税负 

分 类 号：F810.42[经济管理—财政学]