福建省行业结构及税负变化对宏观税负变化影响的研究  

Study on the effect of industry structure' and tax burden's change on macro tax burden's change in Fujian province

作　　者：池巧珠[1] 

机构地区：[1]福建商业高等专科学校会计系,福建福州350012

出　　处：《韶关学院学报》2013年第8期66-71,共6页Journal of Shaoguan University

基　　金：福建省社科规划基金项目(2013B190)

摘　　要：利用福建省2002-2011年的数据对宏观税负与行业结构及税负变化之间的关系进行研究.结果表明:福建省宏观税负是不断提高的;从产业分类看,房地产业、工业、批发零售业、金融业是推动福建省税收超经济增长的主要因素;从税源分类来看,从增值税拉动向特定税种政策性或周期性快速增长转变.结合经济发展规律,对福建省未来进一步优化产业结构,培育新的税收增长点提出相应的政策建议.In this paper, the relationship between industry structure＇ ＆ tax burden＇s change and macro tax burden＇s change has been studied based on the data from 2002 to 2011 of Fujian province. The result shows that 1） the tax burden has continued to rise in Fujian province;2） real estate, industrials , wholesale ＆ retail business, and financials are the chief drivers to motivate revenue exceed the economic growth in terms of industrial classification;3） it has been changed from VAT promotion to specific tax policy shifts or periodical boom in terms of tax sources classification. Combined with economic development rule, this paper offers some policy advice to further optimize the industrial structure in Fujian province and cultivate new growth points raised taxes.

关 键 词：税收增长 行业税负 产值比重 宏观税负 产业结构 

分 类 号：F810.422[经济管理—财政学]