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本文通过对山东1995年-2012年的税收经济指标数据进行分析,发现山东省的税收收入与当地经济发展密切相关,经济增长是推动税收增长的主要因素,但是在促进税收增长率提高方面,经济增长率对其的影响因素却不是特别明显,税收征管、政策制度、产业结构等非经济因素发挥了更为重要的作用,另外山东省的宏观税负是与当地经济发展相适应的,对经济发展起到了积极的推动作用。
Based on the analysis of the tax economic indicators of Shandong from 1995 to 2012, this paper finds that the tax revenue in Shandong Province is closely related to the local economic development. Economic growth is the main factor to promote tax revenue growth. However, in promoting the growth of tax revenue, the economy The factors that influence the growth rate are not particularly obvious. The non-economic factors such as tax administration, policy system and industrial structure play a more important role. In addition, the macro tax burden in Shandong Province is compatible with the local economic development. Development has played a positive role in promoting.