影响我国税收增长的因素解析.docVIP

河北经贸大学经济管理学院毕业论文 - PAGE 2 - PAGE 2 河北经贸大学经济管理学院毕业论文 影响我国税收增长的因素分析 专业名称：信息与计算科学 班 级： C信计08-1 学生姓名： 范永翔 指导教师： 王玲书 完成时间： 2012.5 摘 要 税收作为社会生产力发展到一定阶段的产物，必然随着社会的发展而扩大。税收是国家参与一部分社会产品或国民收入分配与再分配所进行的经济活动，因此税收从一定程度上决定了国家的健康稳定发展，我国目前正处于经济体制转型期，市场机制还不完善，宏观方面，需要政府进行积极的宏观调控，实现产业结构调整，以及财政支出政策的改进。 本文是在参考了多个关于影响我国税收收入的主要因素的基础上，主要利用计量模型参数估计和检验，对影响我国自1991年至2010年的税收收入的主要因素进行实证分析。选取的自变量有国内生产总值、财政支出和零售商品物价水平。然后，收集了相关的数据，利用EVIEWS软件对计量模型进行了参数估计和检验，并加以修正。得出的结论是国内生产总值、财政支出和零售商品物价水平三者均对我国税收收入有很大影响。 关键词 生产总值；财政支出；物价水平；税收 ABSTRACT Tax as a social productivity development to a certain stage of the product, the inevitable with the development of society and expand. Tax is the countrys participation in the part of the social products or the national income distribution and redistribution of economic activity, and the tax in a certain extent determine the healthy and stable development of the country, China is now in the economic system transition, the market mechanism is not perfect, the macroscopic aspect, the government needs to positive macro-control, realize the industry structure adjustment, and financial expenditure policy improvement. This article is about more than a reference in effect on our countrys tax revenues based on the main factors, the main use of measurement model parameter estimation and the inspection, the impact of our country from 1991 to 2010 years of tax revenue of the main factors on the empirical analysis. Selection of the independent variable have gross domestic product, the financial expenditure and retail commodities prices. Then, collect the relevant data, and by using the EVIEWS software to measurement model parameters were estimated and inspection, and modified. Concluded that gross domestic product, the financial expenditure and retail commodities price level of Chinas tax revenues are three has very big effect. Keywords GDP; Financial expenditure; The price level; tax 目 录 1 问题的背景……………………………………………………………1