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近年来,我市工商税收呈现高速增长的态势,全市工商税收从1993年的63.24亿元增长到1996年的142.97亿元,年均增幅高达31.51%,以工商税收为支柱的充足的财政资金成为我市持续高速发展的动力能源。工商税收的高速增长既以我市近年来的经济迅猛发展为基础,同时也取决于我市近年来的宏观税收政策。这里选择全国作为横向比较对象,利用税收弹性对我市近年来的税收发展情况作一分析。
In recent years, the city’s industrial and commercial tax revenue showed rapid growth. The city’s industrial and commercial tax revenue increased from 6,324 million yuan in 1993 to 14.297 billion yuan in 1996, up by an average of 31.51% annually. Adequate financial resources, backed by industrial and commercial taxes, have become Our city sustained rapid development of energy. The rapid growth of industrial and commercial taxation is based on the rapid economic development of our city in recent years and also depends on the macro tax policies of our city in recent years. Here choose the country as a horizontal comparison object, the use of tax flexibility on the city’s tax development in recent years to make an analysis.