税收增长与经济增长的相关性分析——以房地产业企业所得税为例.pdfVIP

预涮 Vol. 27 , No.2 FORECASTING 2008 年第2 期 税收增长与经济增长的相关性分析 一一以房地产业企业所得税为例 谷成1. 王远林2 (1.东北财经大学财政税务学院，辽宁大连 116025; 2. 冻北财经大学戴学与数量经济学院，辽宁大连 116025) 摘 要:近年来中阂税收收入及现出持续高速增长的态势。本文以房地产业企业所得税为对象，考察了经济性 因素、管理性因素和政策性因素对税收超常增长的影响。税收增长计量模型的实证枪验结果表明，房地产业企 业所得税的收入蝉，除约为1.21 0 税收征管效率的提高和税收政策的变动都不同程度地促进了税收的增长。其 中，税收征管效华的提高付房地产业余;k.所得税收入增长的促进作用明觅。 关键询:房地产;k.;企此所得税;税收伴Ii 中图分类号:F810.422 文献标iR 码:A 文章编号:1003δ192 (2008 )02心∞8-。王 Empirical AnaIysis on the Relationship between Tax Revenue Increase and 配conomic Growth ………A Case Study of Enterprise Income Tax on Real Estate Industry 1 2 GU Cheng , WANG Yuan-}in (1. sc仇。1 (扩 Public Fi刷nce αnd T.刷ωωn ， Dongbei Universuy 0/ Finance and Economics. Dalian 1161邸， China; 2. sc仙。t 0/ Matheu刚刚 and QI刷刷刷ive Ecoω阳s ， Dongbei University 0/ Finance and Eco刷刷$， Dalian 11 剧25 ， China) Abstract: Recent years have seen the rapid increase of tax revenue in China. This paper examined the effe盯ts on lax rev- enue of ente叩rise income tax of real 制tale ìndustry caused by facls ín economy , adminìstralion and policy. The resull of empirical sludy iIIuslrales lhal elaslicily of enlerprise income lax of real eslale induslry is aboul 1. 21. The improvemenl of tax administration and lhe adjustment of tax policy also contribule 10 Ihe growlh of lax revenue. Among them , lax ad- ministration efficiency plays a promínenl role in the rapid increase of lax revenue of ente叩ri肥 íncome tax 01 reaJ 制lale induslry. Key words: real eslale industry; enle叩d盹 income lax; tax elaslicíty