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广西个人所得税与经济的协调性研究

On the Coordination of Individual Income Tax and Economic Development of Guangxi

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【作者】 王红晓谢沛善宁良烁赵西超

【Author】 WANG Hong-xiao;XIE Pei-shan;NING Liang-shuo;ZHAO Xi-chao;School of Finance and Public Management,Gunagxi University of Finance and Economy;School of Information and Statistics,Gunagxi University of Finance and Economy;

【机构】 广西财经学院财政与公共管理学院广西财经学院信息与统计学院

【摘要】 通过对广西的个人所得税规模与经济发展的关系进行定性和定量的数理分析及相关政策的分析,我们得出结论:广西的个人所得税规模总体靠后的主要原因是居民收入水平过低和收入结构的单一化。提升广西个人所得税收入总额在全国的排名,一是在赶超腾跃的同时,更要转型提质,在转型中求发展,更加注重改善民生,促进居民收入与经济增长的良性互动;二是加大收入分配制度及其配套改革推进力度,想方设法提升广西居民整体收入增长水平。

【Abstract】 Through both qualitative and quantitative analysis of the relation between the scale of the individual income tax and economic development of Guangxi,the paper arrives at the conclusion that low resident income level and singleness of income structure result in the low ranking of Guangxi individual income tax scale from a general perspective. To uplifting the ranking,it is necessary to speed up development,to transform in the meantime,to improve quality and livelihood and to promote the virtuous interaction between resident income and economic development. In order to improve the total increase level of Guangxi resident income,it is also advisable to deepen the reform in the income distribution system and coordinated reforms.

  • 【文献出处】 广西财经学院学报 ,Journal of Guangxi University of Finance and Economics , 编辑部邮箱 ,2015年03期
  • 【分类号】F812.42;F127
  • 【下载频次】73
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