黑龙江省产业结构与税收收入的实证分析及其建议  

An Empirical Analysis and Policy Suggestions for Industrial Structure and Tax Revenue in Heilongjiang Province

作　　者：王曙光[1] 樊迪[1] 

机构地区：[1]哈尔滨商业大学财政与公共管理学院,哈尔滨150028

出　　处：《哈尔滨商业大学学报（社会科学版）》2016年第2期90-98,共9页Journal of Harbin University of Commerce:Social Science Edition

基　　金：国家社会科学基金"区域经济协调发展的财税政策创新与机制研究"(14BJY003)

摘　　要：以产业结构与税收收入关系研究综述为基础,通过分析黑龙江省产业结构与税收收入发展现状,在采用计量分析模型得出实证检验结果的基础上,提出了明确产业发展定位、促进税收结构合理化和完善产业税收政策、实现产业结构高级化等协调黑龙江省产业结构与税收结构的政策建议,主要包括发挥新型农业优势、做大工业支柱行业、改善三产发展环境、调整产业税收负担、推进流转税制改革、优化所得税制结构、降低资源税负水平和完善科技优惠政策等政策。Based on the research of the relationship between industrial structure and tax revenue, this paper analyzed the industrial structure of Hei- longjiang province and the development status of tax revenue, and established an econometric analysis mode to analyse the correlationship between tax revenue and industrial structure. According to the model test results, the policy recommendations that define the orientation of industry development, promote the rationalization of tax structure, improve the industrial tax policy and realize the advanced industrial structure are put forward to coordinate tax revenue and industrial structure of Heilongjiang province. Moreover, the above suggestions could be detailed as concrete measures, including play new agricultural advantages, bigger industrial pillar industries, improve development environment of tertiary industries, adjust industrial tax burden, promote circulation tax reform, optimize the income tax structure, reduce the level of resource tax and perfect the preferential policies of science and technology.

关 键 词：产业结构 税收收入 税收负担 流转税制 所得税制 

分 类 号：F121.3[经济管理—世界经济] F812.42