|Table of Contents|

A Study on the Room for Tax Cut and Fee ReductionBased on Clustering Analysis and Time Difference(PDF)

《南京师大学报（自然科学版）》[ISSN:1001-4616/CN:32-1239/N]

Issue:
2020年03期
Page:
16-22
Research Field:
·数学·
Publishing date:

Info

Title:
A Study on the Room for Tax Cut and Fee ReductionBased on Clustering Analysis and Time Difference
Author(s):
Sui Jingqi1; Zhang Lei1; 2; Wang Haoyuan1; Wang Jiaqi2
(1.School of Economics and Management,Chongqing Jiaotong University,Chongqing 400074,China)(2.School of Mathematics and Statistics,Chongqing Jiaotong University,Chongqing 400074,China)
Keywords:
Granger causality test; macro tax burden level; tax reduction and cut fee; clustering analysis; time difference
PACS:
TP391
DOI:
10.3969/j.issn.1001-4616.2020.03.004
Abstract:
To explore the room for tax cut and fee reduction of different industries in Chongqing,this paper verifies the relationship between the change of macro tax burden and the GDP growth through tests of stationarity,co-integration and Granger causality,introduces industry tax burden difference of trade and industry,uses cluster analysis based on cosine distance to compare the tax burden difference among different industries,establishes the difference ratio model of tax cut and fee reduction based on time difference,and gets tax burden growth in different industries. Finally,the research finds that there is a causal relationship between the macro tax burden and GDP growth rate in Chongqing in the short term,and there is a large room for tax cut and fee reduction in the real estate industry,accommodation and catering industry.

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Last Update: 2020-09-15