【作者】 张国龙；

【导师】 张炜；

【作者基本信息】 东北财经大学 ， 税务， 2013， 硕士

【摘要】 “经济决定税收,税收影响经济。”这是马克思主义政治经济学关于税收与经济关系的基本观点。鉴于税收和经济这种密不可分的关系,如何通过税收数据信息的有效应用来提高税收征管质量、防范税收风险、评价税收政策效应、反映经济运行的状况,是税务部门一直以来都重点关注的问题。经过多年的摸索和实践,我国在税收数据信息应用方面取得了较大成果。但同时我们还必须清醒地认识到我国在税收数据信息应用方面也存在诸多问题。今后我国税收数据信息应用的发展方向之一就是从税收看经济、看社会、看发展,注重从税收角度观察经济运行情况,折射经济社会发展中值得关注的问题。所以如何充分利用丰富而宝贵的税收数据信息,加强税收数据信息反映地区经济运行状况的研究,揭示税收数据信息中蕴涵的税收与经济发展规律,更好的服务地区经济发展大局具有极其重要的意义。本文从实际工作出发,通过对国内外税收数据信息应用工作情况的分析,指出现阶段我国在税收数据信息反映地区经济运行状况研究方面存在的问题,并结合笔者多年的税收管理和税收数据信息分析工作经验,用实例对税收数据信息反映地区经济运行的问题开展研究。本文共分为六个部分：第一部分为绪论。主要介绍本文的选题背景、相关研究成果综述、研究思路及方法,本文的创新与不足。第二部分为税收数据信息与地区经济的关联性分析。主要介绍相关概念的界定,税收数据信息的构成和来源,税收数据信息与地区经济运行的关联性。第三部分为税收数据信息反映地区经济结构的实证分析。主要介绍税收数据信息反映地区行业分布、注册类型分布、地区内经济格局分布的状况,对地区经济结构进行评价并提出地区经济调整建议。第四部分为税收数据信息反映地区经济运行质量的实证分析。主要介绍税收数据信息反映地区主要工业对地区经济发展、对劳动就业的贡献以及出口创汇能力和能耗状况,对地区经济运行质量进行评价并对提高地区经济质量提出建议。第五部分为税收数据信息反映地区经济与其他区域经济关系的实证分析。主要介绍税收数据信息反映地区经济的关联度、互补性或竞争性、供给状况和需求状况,对地区经济与其他区域经济关系进行评价并提出与其他区域经济关系发展建议。第六部分是全文结论。更多还原

【Abstract】 ’Economics decides taxation, taxation affects economies’. It’s the basic concept of the relationship between taxation and economics in the view of Marxist political economics. Because of this close relation, the revenue department has been paying great attention on how to use Tax data information to improve the quality of tax collection and administration, how to prevent tax risk, how to evaluate tax policy and how to reflect economic operation status.After years of research and experience, China has made great progress in the application of Tax data information, but also has many problems.In the future, one application of Tax data information is to study economic operation status, the development of society and the issues which are focused by society. Therefore, it is very important that how to use the rich and valuable Tax data information better and how to use this information to reflect economic operation status better. So it is essential and meaningful to study relationship between Tax data information and local economic operation.From the practice, this article studies oversea and domestic applications of Tax data information and lists the issues of our country about how to use tax our revenue data to reflect local economic operation status. Based on many years’work practice of the writer, the examples are studied about how Tax data information can reflect local economic operation status.There are six parts in this article.The first part is introduction, which introduces the background of this article, the summarization of relative study results, the way and method of relative study and the innovation and disadvantages of this article.The second part is about the study of the relationship between Tax data information and local economic operation status. There are some description of concepts, component and source of Tax data information, and the link between Tax data information and economic performance. The third part is empirical research of relevance analysis of relationship between Tax data information and operational economical structure. There are introductions of how Tax data information reflects the structures of industries, the distribution of different registration types and the distribution of local economical development. It also includes how to use Tax data information to evaluate the development of local economics and to offer suggestions of development.The fourth part is the empirical research of relationship between Tax data information and regional operational economical quality. It mainly includes that Tax data information reflects how the local main industries affect on local economic development, employment and exports. It also includes how to use Tax data information to evaluate quality of local economic development and to offer suggestions of development.The fifth part is the empirical research of how Tax data information reflect the relation between regional economic and other regions. It mainly includes that Tax data information reflects the correlation of the district economy, cooperation and competition, supply situation, demand situation. It is also about how revenue data evaluates the development of local economics and offers suggestions of developing local economic.The sixth part is the full text conclusion.更多还原