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营业税对地方税收的重要性营业税是我国地方政府税收收入的主要来源,以2014年为例,营业税为1.77万亿元,占公共预算收入7.59万亿元的23.3%,是占比最高的税种。如果考虑到以营业税、增值税和消费税为税基的城市维护建设税,营业税对地方税收的贡献度更大。从各地营业税对税收收入贡献度来看,经济越落后的地区,营业税的贡献度越高,相反则较低。按人均GDP对31个省(包括市区,下同)进行排序分
The Importance of Business Tax on Local Taxes Business tax is the main source of tax revenue for local governments in our country. Taking 2014 as an example, business tax is 1.77 trillion yuan, accounting for 23.3% of public budget revenue of 7.59 trillion yuan, accounting for the highest proportion. If you consider that the sales tax, value added tax and consumption tax as the tax base city maintenance and construction tax, business tax contribution to local tax greater. According to the contribution of business tax to tax revenue in various regions, the contribution of business tax is higher in the more economically backward areas, but lower on the contrary. According to per capita GDP of 31 provinces (including urban areas, the same below) to sort points