基于统计分析方法的中国区域间税收转移研究

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2012-07-01 DOI:10.4018/JABIM.2012070102

Liu Jin-shan, Luo Jia-qing

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引用次数: 4

摘要

研究表明，1997 - 2006年间，中国中西部地区税收向沿海地区转移的趋势日益严重，其中企业所得税占了很大的比重。这种地区税收的转移导致了税收的不公平分配，未能缓解贫富差距。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Research on Tax Transfer inside Chinaâ€™s Different Regions by Using a Statistical Analysis Method

The paper demonstrates that China has undergone an increasingly severe transfer of regional taxes from the central and western areas to the coastal region between 1997 and 2006, and among the taxes transferred, the enterprise income tax claimed a lionâ€™s share. Such transfer of regional taxes resulted in an unfair distribution of tax revenue, failing to alleviate the gap between rich and poor.

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.