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税收收入和地区生产总值是影响财政收入的基本因素,结合河南省实际情况,选取1995-2011年17年数据,运用eviews 6.0进行回归分析,得出财政收入和税收收入、地区生产总值之间存在二元线性关系。对回归模型进行拟合优度、t检验、white检验和自相关性检验。提出决策建议:转变经济发展方式,推动河南产业机构优化升级;优化财政结构,规范财政收入;改善和完善税制,加强税收征管。
Tax revenue and GDP are the basic factors that affect the fiscal revenue. According to the actual situation of Henan Province, we select 17-year data from 1995 to 2011 and use eviews 6.0 to conduct regression analysis, and draw the conclusion that fiscal revenue and tax revenue, regional GDP There is a binary linear relationship between. Goodness of fit, t-test, white test, and autocorrelation test were applied to the regression model. Put forward suggestions on policy-making: changing the mode of economic development, promoting the optimization and upgrading of industrial institutions in Henan; optimizing the fiscal structure, standardizing the fiscal revenue; improving and perfecting the tax system and strengthening tax collection and administration.