重点税源监控企业的税收特征

统计研究 ›› 2010, Vol. 27 ›› Issue (2): 36-43.

重点税源监控企业的税收特征

张伦俊杨天明李晓矛

收稿日期:1900-01-01 修回日期:1900-01-01 出版日期:2010-02-15 发布日期:2010-02-15

Coordination between the Tax Characteristics of Key Tax Sources and the Economy

Received:1900-01-01 Revised:1900-01-01 Online:2010-02-15 Published:2010-02-15

摘要/Abstract

摘要： 重点税源是税收收入的基础。本文从国民经济行业角度，对近些年来我国重点税源监控企业的税收特征，包括经营业绩、税收收入、行业税负、以及税收结构与经济结构关系等问题进行了讨论分析。基本结论是重点税源的经营业绩与行业税收之间，总体上保持了较为协调的关系，但行业税负之间存在着不均衡；并针对当前形势需要，提出进一步强化监控力度，做好重点税源管理的建议。

关键词: 重点税源, 监控企业, 税收收入, 税收特征

Abstract: The key tax source is the fundament of the tax revenue. This paper has analyzed the operating performance, tax revenue, industrial tax burden, and the relation between the tax structure and economic structure of the key tax sources in China. We found a basic coordination between the operating performance and industrial tax revenue of key tax sources, but disequilibrium between different industries. Finally, we suggest a stronger supervision and better management of key tax sources.

Key words: Tax Source Supervision, Tax Revenue, Economic Relation

张伦俊杨天明李晓矛. 重点税源监控企业的税收特征[J]. 统计研究, 2010, 27(2): 36-43.