| 税制弹性与税收增长的相关分析 |
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| 引用本文： | 钱中平. 税制弹性与税收增长的相关分析[J]. 江苏科技大学学报(自然科学版), 2004, 4(1): 38-40 |
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| 作者姓名： | 钱中平 |
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| 作者单位： | 华东船舶工业学院,管理工程系,江苏,镇江,212003 |
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| 摘 要： | 流转税高配置结构加重了税收超额负担,降低了资源配置效益,不利于正确处理不同利益主体的分配关系,容易引起经济的扭曲。应通过重视和完善所得税增收以及把生产型增值税改变为消费型增值税等途径从根本上改变目前税收体制上存在的问题。
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| 关 键 词： | 税制弹性 税收增长 税制结构 |
| 文章编号： | 1009-7082(2004)01-0038-03 |
| 修稿时间： | 2003-09-08 |
Relevant Analyses of Tax Elasticity and Tax Growth |
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| QIAN Zhong-ping. Relevant Analyses of Tax Elasticity and Tax Growth[J]. Jiangsu University of Science and Technology:Social Science Edition, 2004, 4(1): 38-40 |
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| Authors: | QIAN Zhong-ping |
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| Abstract: | The high supply structure of the tax on value can intensify tax overload,which reduces the efficacy of the resources supply and has a disadvantage of the distribution relation among different essential parts. We have to pay great attention to the tax on income and change tax on value added by production into tax on value added by consumption. The current tax system must be solved completely. |
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| Keywords: | tax elasticity tax growth tax structure |
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