| 税制改革对财政收入影响的实证分析 |
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| 引用本文： | 李智勇.税制改革对财政收入影响的实证分析[J].安徽广播电视大学学报,2007(1):44-47. |
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| 作者姓名： | 李智勇 |
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| 作者单位： | 无锡科技职业学院,无锡,214028 |
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| 摘 要： | 我国的税收制度正进行着一场新的变革,增值税的转型和企业所得税改革是这次税制改革的重中之重.本文通过对变量的单整和协整检验,采用EG两步法建立协整模型和ECM模型,实证分析了税制改革,主要讨论增值税和企业所得税改革,对我国财政收入的影响.
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| 关 键 词： | 税制改革 财政收入 增值税 企业所得税 ECM模型 |
| 文章编号： | 1008-6021（2007）01-0044-04 |
| 修稿时间： | 2006-09-26 |
Quantitative Analysis on the Influence of Tax System Reforms on National Revenue |
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| LI Zhi-yong.Quantitative Analysis on the Influence of Tax System Reforms on National Revenue[J].Journal of Anhui Television University,2007(1):44-47. |
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| Authors: | LI Zhi-yong |
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| Institution: | Wuxi Professional College of Science and Technology, Wuxi 214028, China |
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| Abstract: | Reforms of tax system of China involve many aspects, value-added tax and enterprise income tax are two major taxes which are being reformed.This paper mainly analyses the influences that tax-system reforms(including reforms of value-added tax and enterprise income tax) will exert on the government revenue by building Error Correction Model with E-G two step method through unit root test and co-integration test. |
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| Keywords: | reform of tax system fiscal revenue value-added tax enterprise income tax ECM model |
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