中国现代服务业税收影响因素的实证分析

发布时间：2018-03-18 08:14

  本文选题：经济新常态　切入点：现代服务业　出处：《青海社会科学》2016年02期 　论文类型：期刊论文

【摘要】：中国经济新常态下,现代服务业发展是未来经济增长的亮点所在,其税收也成为未来财政收入的新增长点。以现代服务业税收为被解释变量,选择第二产业产值、受教育程度、城镇化率、经济开放度、地方政府重视服务业发展与否的虚拟变量为解释变量进行实证分析,结果显示:第二产业产值、受教育程度、城镇化率的影响是显著且系数较大,地方政府重视与否的影响显著但系数较小,经济开放度的影响不显著。
[Abstract]:Under the new normal state of Chinese economy, the development of modern service industry is the bright spot of future economic growth, and its tax revenue also becomes a new growth point of future fiscal revenue. Urbanization rate, economic openness and the fictitious variables that local governments attach importance to the development of service industry are analyzed empirically. The results show that the influence of the output value, education level and urbanization rate of the secondary industry is significant and the coefficient is large. The influence of local government attention is significant, but the coefficient is small, and the influence of economic openness is not significant.
【作者单位】： 厦门大学工商管理流动站;厦门大学;集美大学财经学院;
【分类号】：F719;F812.42
，

本文编号：1628727