吉林省税收与产业结构关系的数量分析  

Quantitative Analysis of the Relationship between Tax Revenue and Industrial Structure in Jilin Province

作　　者：李延敏[1] 刘德颖[2] 

机构地区：[1]吉林财经大学应用数学学院,吉林长春130117 [2]吉林财经大学税务学院,吉林长春130117

出　　处：《税务与经济》2013年第5期107-112,共6页Taxation and Economy

基　　金：吉林省教育厅"十二五"社会科学项目"吉林省‘十二五’期间税收增长影响因素的实证分析与预测模型"(项目编号:吉教科文合字[2012]第147号)部分成果

摘　　要：产业结构是税源结构的基础,它决定了税收收入的规模,优化税源结构主要应通过产业结构的调整、升级来实现,税收也可以通过调整收入规模,以优化的税源结构支持和促进产业结构的合理化。针对吉林省第三产业的发展,利用主成分分析及因子分析法研究吉林省产业结构与税收收入的关系表明:吉林省应加快以金融、服务等行业为主导的第三产业的发展;通过所得税优惠,鼓励第三产业发展。Industrial structure is the basis of tax structure, and it could determine the scale of tax revenue. The optimization of tax structure could be achieved through adjusting and upgrading industrial structure. It also can be realized through adjusting income scale too, which will support and enhance the rationalization of industrial structure. Jilin Province aims to promote industrial upgrading and encourage the development of tertiary industry, which is consistent with the objectives of China~ current industrial policy and tax policy. For the development of tertiary industry in Jilin Province, a study is conducted to analyze the relationship between industrial structure and tax revenue based on principal component analysis and factor analysis. The result indicates that Jilin Prov- ince should speed up the development of dominating industries such as financial industry and service industry in tertiary industry and make use of preferential income tax to encourage the development of tertiary industry.

关 键 词：吉林省 税收收入 第三产业 产业税负 产业税收弹性 协调系数 

分 类 号：F127[经济管理—世界经济]