山西产业结构与税收相关性研究-财政学专业论文.docxVIP

PAGE PAGE 3 摘要 产业结构决定税收，税收对产业结构产生影响，这是产业结构与税收的基 本关系。具体而言，产业结构的优化调整推动着经济持续高质量的增长，进而 带动税收收入总量的扩大。此外产业结构还决定着税源结构。税收对产业结构 的影响则是通过影响供给和需求来发挥作用，并运用现行税种的调节机制推动 产业结构的调整优化。 本文将产业经济学与税收经济学理论相结合，通过对山西产业结构、产业 税收收入的规模结构以及分行业税收收入实际状况的描绘，从产业税负、产业 税收弹性、分行业税种多个角度对山西产业结构与税收的相关性进行全面详细 的研究。在此基础上，运用计量模型检验产业结构对税收的决定作用，并结合 山西经济特色阐述税收结构和税收政策对山西产业结构造成的影响。目的在于 对现行税制进一步完善的情况下，继续推动山西产业结构的升级与优化，达到 山西产业结构与税收协调发展的状态。 【关键词】产业结构 税收 实证研究 Abstract Industrial structure determines taxation, taxation impacts on the industrial structure, which is the basic relationship between industrial structure and taxation. Specifically, the optimal adjustment of industrial structure promotes the economic growth in continued and high-quality rapid, in order to stimulate the expansion of the total tax revenue. Moreover, the industrial structure also determines the tax source structure. The impact of taxation on the industrial structure is carried out influencing the supply and demand, and use of the existing tax regulatory mechanism promotes the optimal adjustment of industrial structure. This paper combines theories of industrial economics and tax economics, through describing Shanxi actual situation concluding industrial structure、industrial tax revenue in size and structure and different industries tax , this paper makes a comprehensive and detailed study on the relevance of Shanxi industrial structure and taxation in angle of industrial tax burden、industry tax flexibility, different industry taxes. On this basis, it uses econometric models in order to inspect the decisive role from industrial structure to taxation, and describes the tax structure and tax policy impressing on the Shanxi industrial structure with local economic characteristics. Aims to consummate the present tax system , this paper continues to promote the optimization and upgrading of Shanxi industrial structure, and come to the concerted development state of Shanxi industrial structure and taxation. 【Key Words】industrial structure t