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宁夏重点税源行业税收与GDP关系的实证研究
引用本文:高智妍. 宁夏重点税源行业税收与GDP关系的实证研究[J]. 宁夏社会科学, 2014, 0(5): 42-46
作者姓名:高智妍
作者单位:中国人民银行银川中心支行,宁夏银川750001
摘    要:重点税源行业作为对经济发展影响关联度大、拉动性强、资源消耗大的主要动力,在增加地方财政收入、优化产业结构等方面起着重要作用,其税收收入是衡量经济发展程度和经济实力的重要指标之一。运用计量分析模型,探析宁夏重点税源行业税收与GDP的关系,找出各主体税种对GDP的影响,并从宏观调控方面对影响税收的因素进行详细分析,针对研究结论提出相应可行的政策建议。

关 键 词:重点税源  税收  GDP  财税政策

An Empirical Research on the Relation between Major Tax Source Industry and GDP in Ningxia
GAO Zhi-yan. An Empirical Research on the Relation between Major Tax Source Industry and GDP in Ningxia[J]. Social Sciences in Ningxia, 2014, 0(5): 42-46
Authors:GAO Zhi-yan
Affiliation:GAO Zhi-yan (Yinehuan Central Sub-branch, People's Bank of China, Yinchuan, Ningxia, China, 750001 )
Abstract:The major tax source industry has a deep influence on the economic development. It usually plays an important rote m the increment of fiscal revenue and optimization of the industry structure, serving an important standard of the economic develop- ment and economic power. On the basis of the quantitative analysis model, this paper explores the relationship between major tax source industry and the local GDP, analyzes different effects on GDP and offers practical suggestions to macro - economic control policy.
Keywords:major tax source   fiscal revenue   GDP   HP filter method
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