城市化进程与税收收入结构  

Process of Urbanization and Tax Revenue Structure

作　　者：许晖 XU Hui

机构地区：[1]中国人民大学财政金融学院

出　　处：《税务研究》2021年第5期97-103,共7页

基　　金：国家社会科学基金专项项目“财税治理现代化问题研究”(项目编号:17VZL012)的阶段性研究成果

摘　　要：工业化后期,城市化的快速发展影响了税收需求和供给。通过实证研究表明.发展中经济体税收收入占国内生产总值的比重和直接税收入占税收总收入的比重都会随城市化水平提高而上升。未来,我国应以完善个人所得税和房地产税为主要着力点,合理划分中央与地方税收权限,逐步构建以城镇化为基础的税收制度体系,提高直接税收入占税收总收入的比重。In the period of post-industrialization,the rapid development of urbanization affects tax demand and supply.Empirical research shows that in the developing economies,both the proportion of tax revenue in the GDP and the proportion of direct tax revenue in the total tax revenue increase with the increasing of urbanization.In the future,China should focus on the improvement of personal income tax and real estate tax,divide rationally the taxation authority between the central and local governments and build gradually the taxation system based on urbanization,so as to increase the proportion of direct tax revenue in total tax revenue.

关 键 词：城市化 税收收入 直接税 个人所得税 

分 类 号：F812.42[经济管理—财政学]