| 黑龙江省税收占GDP比重的对策研究 |
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| 引用本文： | 蔡富春,张荫旺.黑龙江省税收占GDP比重的对策研究[J].黑龙江科技学院学报,2001,11(1):56-59. |
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| 作者姓名： | 蔡富春 张荫旺 |
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| 作者单位： | 黑龙江科技学院, |
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| 摘 要： | 黑龙江省税收收入占GDP的比重偏低,已经影响到政府正常履行其基本职能。分析税收收入占GDP比重逐年下降的原因,提出了振兴经济、涵养税源、合理划分税权、规范分税制、强化税收调控职能,积极推行“费改税”,依法治税,以提高税收占GDP比重的对策。
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| 关 键 词： | 国内生产总值 税收负担 黑龙江 税制结构 预算管理 费改税 产业结构 |
| 文章编号： | 1671-0118(2001)01-0056-04 |
A Strategem Research an Improving Fax Proportion of GDP in Heilongjiang |
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| CAI Fuchun,ZHANG Yinwang.A Strategem Research an Improving Fax Proportion of GDP in Heilongjiang[J].Journal of Heilongjiang Institute of Science and Technology,2001,11(1):56-59. |
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| Authors: | CAI Fuchun ZHANG Yinwang |
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| Abstract: | The tax proportion of GDP in Heilongjiang is decreasing annually, which has affected the basic work of the government. In order to improve the tax proportion of GDP, the article analyzes the reasons of decreasing, then puts forward the suggestions, which would help to breed the tax resources, make out the tax right reasonably, regulate the sub -taxation, enforce the tax capability, spread the policy of "tax in place of fee", develop the economy. |
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| Keywords: | tax GDP tax burden |
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