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本文将区域经济学中的区位商概念引入区域税收经济活动研究中,提出了税收区位商概念,并运用此概念分析了中国东中西部三大区域税收集中度和各省市区税收集中度。文章通过中国各区域税收区位商的差异比较,认为中国区域税收集中度在空间分布上表现为一种非均衡态势,反映了各区域税收分配活动、宏观税收负担以及政府财政能力的强弱差异。
In this paper, the concept of location quotient in regional economics is introduced into the study of regional tax economic activities, and the concept of tax location provider is put forward. Based on this concept, the author analyzes the tax concentration in three major regions in eastern, central and western regions of China and the tax concentration in each province and municipality. The article compares the difference of tax location providers in different regions in China and concludes that the regional tax concentration in China shows a non-equilibrium trend in spatial distribution, which reflects the differences in tax distribution activities, macro tax burden and government fiscal capacity in different regions.