CAJ | 학술논문

从税制结构、产业结构、区域经济的角度，研究了陕西省地方税收收入与经济增长的关系，指出陕西省地方税收收入与经济的发展基本是协调的，但内部存在不和谐的因素，认为要通过完善地方税体系、优化产业结构、统筹区域经济发展和加强征管来实现二者的优化。
종세제결구、산업결구、구역경제적각도，연구료합서성지방세수수입여경제증장적관계，지출합서성지방세수수입여경제적발전기본시협조적，단내부존재불화해적인소，인위요통과완선지방세체계、우화산업결구、통주구역경제발전화가강정관래실현이자적우화。
In the view of tax structure, industrial structure and regional economy, this paper studies the relationship between the local tax and economic growth in Shaanxi province, points out that the relationship between them is basically coordinated, but the disharmony factors still exist. In order to optimize the relationship, we must perfect the local tax system, optimize the industrial structure, co-ordinate regional economic development and strengthen the tax collection and management.