本文以宁波为例,基于36万个税务大数据,构建了一个由13个指标构成,能反映税收与经济互动性的税收指数,并用该指数与居民消费价格指数CPI做了契合度验证,预测了未来季度的经济发展。结果表明,该指数能较好地预测经济发展趋势。此外,该指数在研究样本、指标扩展和政策实施方面具有完全的可扩展性,可为更大范围内建立税收指数和税收工作科学化提供参考。 Taking Ningbo as an example, this paper constructs a tax index which is composed of 13 indicators and can reflect the interaction between taxation and economy based on 360,000 tax big data. The index and the consumer price index (CPI) The next quarter of economic development. The results show that the index can better predict the economic development trend. In addition, the index is fully scalable in terms of research samples, index expansion and policy implementation, which can provide reference for establishing tax indices and taxation work scientifically in a broader scope.