【摘要】 在拉弗曲线理论的基础上,将过去的单目标静态最佳税率点,拓展为多目标动态税率调控区间,为实现产业结构优化与调控开辟了新的探索空间。在此基础上论证了GDP、私人部门收入、公共部门收入最大化之间的内在特征与相互联系,证明了它们不可能在任何相同的税率点同时达到最大化。更多还原

【Abstract】 Based on the Laffer’s Curve theory,the single-object static best tax rate point will be changed for developing the regulation sector,multi-object of dynamic tax rate.It provides a new exploration space for us to realize the production structure optimization and the regulation extend. On this basis,it was proved that the Intrinsic relations and characteristics of Income maximization of GDP,personal sector and public sector are impossible simultaneously to achieve the maximization at any same tax rate points.更多还原