文档介绍：税收影响因素分析模型
学号: 0121894 姓名: 吴浪静专业:财务管理124
学号: 0121893 姓名: 朱情专业:财务管理124
修课时间: 2014—2015第一学年
任课教师: 朱永军
成绩:
评语: 研究了我国税收的几大影响因素,得到它的模型;采用了1993年到2013年的相关数据(国内生产总值,财政支出,社会消费品零售总额,进口总额);财政支出和进口总额对税收收入水平起显著性作用;从大作业的完成情况来看,说明本小组成员对计量经济学有一定程度的理解,并能使用Eviews软件进行实证分析。
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[摘要] 当今社会,财政已经成为社会经济进步的一个判断标准,税收的增长对财政收入的增加的贡献不可谓不突出。那么影响税收的因素有哪些?各影响因素之间是否有关联?哪个因素起到的作用比较大?这些都我们比较关心的问题。本文在参考了多个关于影响我国税收收入的主要观点的基础上,对影响我国1993到2013年的税收的主要因素进行实证分析。选取的自变量有国内的生产总值、财政支出、进口总额和社会消费品零售总额,并利用中国统计年鉴搜集了相关的数据,利用EVIEWS软件对假定的计量模型进行了参数估计,并对可能出现的问题进行了假设检验,最后再加以修正,使这个模型尽量完美。最终得出这样一个结论,国内生产总值、财政支出和社会消费品零售总额三者均对我国税收收入有很大的影响。
[关键词] 税收收入国内生产总值财政支出社会消费品零售总额参数估计假设检验分析模型调整
abstract
In today's society, finance has e a social and economic progress of a judgment standard, tax revenue growth contribution to the increase of fiscal revenue is not prominent. What are the factors that affect tax? If there is a correlation between various influencing factors? Which is the larger factors play a role? This is a issue for us. In this paper, in reference to the multiple influence the tax revenue of our country about the main point of view, on the basis of affecting the tax revenue of our country from 1993 to 2013 of the main factors for empirical analysis. Selected independent variable is gross domestic production, fiscal expenditure, imports, and total retail sales of social consumer goods, and making use of the China statistical yearbook to collect the relevant data, using EVIEWS software for the measurement of the assumed model parameter estimation, and hypothesis test for possible problems, and then modify it, to make the model perfect as far as possible. e to a conclusion that, gross domestic product (GDP), fiscal expenditure and total retail sales of social consumer goods has a great influence to our country tax revenue.
Keywords:Tax revenue; gross domestic product (GDP);fiscal expending total retail sales of social consumer goods;parameter estimation ;hypothesis testing ;analysis model
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