浅析黑龙江省2018年前三季度税收超速增长的原因  

A Brief Analysis on the Excessive Growth of Tax Revenue in Heilongjiang Province in the First Three Quarters of 2018

作　　者：赵永密 Zhao Yongmi

机构地区：[1]国家税务总局大兴安岭地区税务局

出　　处：《财政科学》2018年第12期118-125,共8页Fiscal Science

摘　　要：本文以详实、准确的税收和GDP数据为基础,从分析税收和经济的相关性、税收结构等角度探寻支撑黑龙江省这轮税收超速增长的原因,对税收超速增长是否可持续进行探讨,并提出一些工作建议。Based on the detailed and accurate tax and GDP data,this paper analyzes the correlation between tax and economy,tax structure and other aspects to explore the reasons for the excessive growth of tax revenue in Heilongjiang province,discusses whether the excessive growth of tax revenue is sustainable,and puts forward some suggestions.

关 键 词：税种 现价税收弹性 税收贡献率 

分 类 号：F812.42[经济管理—财政学]