| 佛山第三产业地税收入增长影响因素实证分析 |
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| 引用本文： | 谢长青,严俊,李晓燕. 佛山第三产业地税收入增长影响因素实证分析[J]. 佛山科学技术学院学报(社会科学版), 2012, 30(2): 57-61 |
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| 作者姓名： | 谢长青 严俊 李晓燕 |
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| 作者单位： | 佛山科学技术学院经济管理学院,广东佛山,528000 |
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| 基金项目： | 2010年教育部人文社科一般项目(青年项目)，2010年广东省哲学社会科学规划项目 |
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| 摘 要： | 佛山占GDP三分之一的第三产业提供了佛山地税收入的三分之二,第三产业对地税收入的贡献巨大。为厘清各种因素对第三产业税收入影响,文章应用2003-2009年数据通过指数体系法对佛山地税收增长进行测算。研究发现,名义经济增长对佛山市地税收入增长的贡献为115.85%,其中实际经济增长贡献为97.34%,物价因素对地税收入的贡献为18.51%,其他因素(征管和政策)的贡献为负值-15.85%。由此提出佛山地税应在加强征管的同时,大力发展总部经济和生产性服务业的建议,以培育第三产业的经济税源。
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| 关 键 词： | 第三产业 服务业 宏观税负 地税收入 指数分析法 |
Analysis on the Contributions and Factors Affecting Foshan Local Tax Revenue Growth of Tertiary Industry |
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| XIE Chang-qing,YAN Jun,LI Xiao-yan. Analysis on the Contributions and Factors Affecting Foshan Local Tax Revenue Growth of Tertiary Industry[J]. Journal of Foshan University(Social Science), 2012, 30(2): 57-61 |
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| Authors: | XIE Chang-qing YAN Jun LI Xiao-yan |
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| Affiliation: | (Business School of Foshan University,Foshan,528000) |
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| Abstract: | Foshan tertiary industry occupies the 30% of GDP and provides 2/3 of Foshan local tax income.The tertiary industry’s contribution to the local tax income is huge.In order to answer what factors influence the local tax income growth,by using the index analysis method,this paper carries on quantification analysis on factors affecting Foshan local tax revenue during 2003-2009,such as economic growth,price and macro tax burden.Finally,on the basis of empirical analysis result,the essay carries out summary and suggestions on developing the headquarter economy and the production service to cultivate the tertiary industry’s tax revenue source. |
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| Keywords: | the tertiary industry service industry macro tax burden tax revenue the index analysis method |
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