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jin chu kou mao yi dui cai shui shou ru ying xiang xiao ying fen xi yi jiang su sheng shu ju wei li
Author(s): 
Pages: 64-67
Year: Issue:  11
Journal: Taxation Research Journal

Keyword:  进口总量出口税收政策财政共担机制财税收入;
Abstract: 本文利用计量回归与数据测算的方法,以江苏省为例,就进出口贸易对江苏省财税收入的影响进行实证分析。发现,进口总量变化对财税收入的长期影响比短期影响更加突出与显著;出口贸易税收政策中的中央和地方共担机制对地方财政有较大负面影响。因此,进出口贸易税收政策制定应从长计议。此外,应把进口增值税纳入中央政府与地方政府共享范围,并实现差别化退税政策。
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