Research on the Influence factors of Chinese Public Finance Revenue with a high speed ——Base on the economic data from 1978 to 2011

Abstract

财政收入是保证国家有效运转的经济基础,在一国经济建设和社会进步中发挥着重要作用。因此,探究出财政收入的影响因素并据此来扩增财源、促进经济平稳较快的发展显得尤为必要。 本文研究的财政收入是指一般预算收入,即包括税收收入和纳入一般预算管理的非税收入。选取1978-2011年的经济数据,以非税为辅、税收为主,对前者进行规范分析得出其高增长的原因,对后者进行实证分析挖潜其显著性影响因子,并剖析它们各自以怎样的权重影响着税收收入。通过数据建模和理论分析得出我国现行财税体制中存在的问题,并以此作为未来改革的依据。 理论分析结果显示:我国非税收入高增长的影响因素有——经济因素、政策因素、征管因素和人...Financial revenue is the economic foundation for effective operating of a state, which plays an important role in a country's economic development. Therefore, it's necessary to research the influence factors of Finance Revenue in order to expand financial income and improve economic development. This paper defines Financial Revenue as the General Budget Income, which includes tax and non-taxable...学位:经济学硕士院系专业:经济学院财政系_财政学(含税收学)学号:1552009115159

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