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河南省地方税收与经济关联性分析论文
目 录
导 论
川 选 题 背 景 及 意 义 ··························································································… … 1
1.2 文 献 综 述 ···································································································… …2
1.3 研 究方 法 与论 文结构 ·············································································，······… …3
1.4 创 新 与 不 足 ································································································… …4
2 理论 依 据 与概 念 界 定 ··························································································… …6
2. 1 地 方 税 收 的 内涵 ··························································································… …6
2. 1. 1 地 方 税 收 的概念 ·················································································… …6
2.1.2 地 方税 收 的本质 ·················································································……7
2 . 1，3 我 国地 方税 体 系 的 内容和 构 成 ·······························································… …7
2.2 地 方 税 收 产 生 的理 论 分 析 ···························，··················································… …8
2 .2. 1 国家职 能 的拓 展 一 地 方 税 收产 生 的可 能性 ················································… …8
2.2.2 国家税 收 的特 征一 地 方税 收产 生 的必要 性 ················································… …9
2.2.3 分税 制 的模 式一 地 方 税 收产 生 的必然性 ················································… … 10
影 响地 方税 收 与经 济 关联 性 的主要 因素 ·······························································… … 12
3. 1 地 方 税 收 与 经 济 关联 性 的 内在 逻 辑 ·······························································… … 12
3. 1. 1 地 方 税 收 与经 济 关联 性 的认 知基 础 ······················································… … 12
3 . 1.2 地 方 税 收 与经 济 关联 性 的具 体 体 现
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