影响涉农税收优惠政策执行有效性的因素实证分析  

Demonstrative analysis of factors influencing tax income performance effectiveness

作　　者：李良成[1] 李晓霞[1] 

机构地区：[1]华南理工大学法学院,广东广州510640

出　　处：《特区经济》2013年第10期95-98,共4页Special Zone Economy

摘　　要：涉农税收优惠政策在地方政府的执行过程中并没有取得预期的效果,而有关政策执行有效性的实证研究还非常缺乏。基于实证研究发现,政策执行主体行为、涉农税收优惠政策的目标及标准、政策执行保障机制以及目标群体素质与政策执行有效性之间呈显著相关性。In implementing the agric, ulture-related preferential tax policy, the local government has not achieved the desired results, however, empirical re- search about the effectiveness of policy implementa- tion is scarce. Based on empirical analysis, the sub- ject behavior of policy implementation, objectives and standards of agriculture-related incentives, the safe- guard mechanism of policy implementation as well as the quality of target groups have significant correlation with the effectiveness of policy implementation.

关 键 词：涉农税收 税收优惠 政策执行 有效性 

分 类 号：F812.8[经济管理—财政学]