1950-1984年间我国工商税收的发展态势与季节变动分析

统计研究 ›› 2007, Vol. 24 ›› Issue (10): 34-38.

1950-1984年间我国工商税收的发展态势与季节变动分析

张伦俊徐瑾

南京审计学院

收稿日期:1900-01-01 修回日期:1900-01-01 出版日期:2007-10-15 发布日期:2007-10-15

The Trends and Seasonal Change of Industrial and Commercial Tax of China from 1950 to 1984

Zhang Lunjun ;Xu Jin

Received:1900-01-01 Revised:1900-01-01 Online:2007-10-15 Published:2007-10-15

摘要/Abstract

摘要： 摘　　要:本文根据我国1950-1984年税收资料，对此期间的宏观税负及税收季节变动等进行了讨论分析，发现这期间的税收收入特征及其与经济增长的关系，如税负水平、税收弹性等比较协调，这对分析现今的税收经济关系及制定相关税收经济政策具有借鉴与参考意义。

Abstract: Abstract:This paper analyzes tax burden and seasonal change of tax according to the tax data from 1950 to 1984, reveals the characteristic of tax and its relationship with economy, such as tax burden and tax elasticity etc,which can be the reference to tax issues and policy making.

Key words: Key words:Industrial and commercial tax, National income, Seasonal decomposition, Factor analysis

张伦俊徐瑾. 1950-1984年间我国工商税收的发展态势与季节变动分析[J]. 统计研究, 2007, 24(10): 34-38.

Zhang Lunjun, Xu Jin. The Trends and Seasonal Change of Industrial and Commercial Tax of China from 1950 to 1984[J]. Statistical Research, 2007, 24(10): 34-38.