| 税源集中度的分析方法 |
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| 引用本文： | 马敏娜,车延杰.税源集中度的分析方法[J].情报科学,2000,18(12):1060-1061. |
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| 作者姓名： | 马敏娜 车延杰 |
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| 作者单位： | 长春税务学院，长春130021 |
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| 摘 要： | 本文阐述了税源绝对集中度与相对集中度方法的内在联系，分析了各自的优缺点及对税收工作的影响。提出了赫佛因德指标分析法。
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| 关 键 词： | 税收 税源集中度 分析方法 赫佛因德指标分析法 |
| 修稿时间： | 2000年11月19 |
Analysis Method about the concentration degree of the source of taxation |
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| Ma Minna,Che Yanjie.Analysis Method about the concentration degree of the source of taxation[J].Information Science,2000,18(12):1060-1061. |
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| Authors: | Ma Minna Che Yanjie |
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| Abstract: | This paper expounds the internal relations between the method of absolute concentration degree concentration degree of the source of taxation and the method of relative concentration degree,and their respective merits,and demerits,Finally it puts forward Herfindahl's Method of IndexAnalysis as well as its applicability. |
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| Keywords: | Taxation Concentration degree Source of taxationX |
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