|本期目录/Table of Contents|

[1]陈庆海,熊漫昀,赵添奕,等.福建区域税收负担差异对创新驱动发展的影响[J].集美大学学报(哲社版),2019,22(03):46-54.
　CHEN Qing-hai,XIONG Man-yun,ZHAO Tian-yi,et al.On the Impact of Regional Tax Burden Differences on the Innovationdriven Development in Fujian Province[J].philosophy&social sciences,2019,22(03):46-54.
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《集美大学学报》（哲社版）[ISSN:1006-6977/CN:61-1281/TN]

卷:
22
期数:
2019年03期
页码:
46-54
栏目:
出版日期:
2019-07-28

文章信息/Info

Title:
On the Impact of Regional Tax Burden Differences on the Innovationdriven Development in Fujian Province
作者:
陈庆海1; 2; 熊漫昀1; 赵添奕1; 陈帝1
(1.集美大学财经学院，福建 厦门 361021；2.集美大学地方财政绩效研究中心，福建 厦门 361021)
Author(s):
CHEN Qing-hai1; 2; XIONG Man-yun1; ZHAO Tian-yi1; CHEN Di1
((1.Finance and Economics College，Jimei University，Xiamen 361021，China；2.Research Centre for Local Fiscal Performance，Jimei University，Xiamen 361021，China))
关键词:
福建省; 税收负担 ; 创新驱动发展
Keywords:
Fujian Province; tax burden; innovation-driven development
分类号:
-
DOI:
-
文献标志码:
A
摘要:
在全国统一税制下，我国各地区名义税收负担是基本一致的，但是实际税收负担却存在很大差异。区域实际税收负担差异成为影响区域经济创新驱动发展的重要因素。福建省九地区在实际税收负担、创新能力和经济发展水平等方面存在较大差异，地区实际税收负担差异对经济创新驱动发展存在一定的负面影响。由于税收又是政府创新资金的主要来源，地区实际税收负担也不是越低越好。因此，适度的地区实际税收负担有利于经济创新驱动发展。
Abstract:
Under the national unified tax system，the nominal tax burden is basically the same in all regions of China，but the actual tax burden is quite different.The difference of regional actual tax burden has become an important factor affecting regional economic innovation-driven development.There are great differences in the actual tax burden，innovation ability and economic development level among the nine regions in Fujian Province，and the differences in the actual tax burden have some negative effects on the development driven by economic innovation.Because tax revenue is the main source of government innovation funds，it is not necessarily better if there is a lighter actual tax burden.Therefore，the appropriate actual tax burden in the region is conducive to economic innovation-driven development.

参考文献/References:

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备注/Memo

备注/Memo:
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更新日期/Last Update: 2019-08-31