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以2000-2010年的省际面板数据为基础,实证分析了相关因素对税收收入规模与结构变化的影响。结果显示:(1)税源质量因子对税收规模的影响显著为正,非税收入因子对税收收入规模的影响显著为负;(2)税源质量因子和非税收入因子在显著影响税收收入规模的同时并没有对税收结构产生实质性影响。这表明税收结构的优化更多地要根据税源特征的变化,适时调整税制来实现,在税制没有根本性变化的情况下,税源特征的变化对税收结构变化的影响非常有限。
Based on the provincial panel data from 2000 to 2010, this paper empirically analyzes the influence of relevant factors on the scale and structure of tax revenue. The results show that: (1) The impact of tax source quality factor on tax scale is significantly positive, and the impact of non-tax income factor on tax revenue scale is significantly negative; (2) When the tax source quality factor and non-tax revenue factor significantly affect the tax revenue scale At the same time there is no material impact on the tax structure. This shows that the optimization of the tax revenue structure should be based on the change of tax source characteristics and timely adjustment of the tax system. In the absence of a fundamental change in the tax system, the change of the tax source source will have a very limited impact on the tax structure change.