摘要
本文结合税收工作实际,对统计学中的指数体系分析法在税收分析领域的具体应用方法进行了修正,对有关指标和数据口径进行了调整,就物价因素、实际经济增长因素和以税收征管为主的"其他因素"对税收增长影响的绝对值和相对值进行了实证分析,得出了一系列重要结论。
Combined with tax practice, this paper makes a positive analysis on impacts of price index, economic growth in real terms and ＇other factors＇ on revenue growth and draws a series of important conclusions by revising the index system in statistics and through adjustments on relevant indicants and data.
出处
《涉外税务》
CSSCI
北大核心
2008年第2期25-31,共7页
International Taxation In China
