工业增加值是指工业企业在报告期内以货币形式表现的工业生产活动的最终成果,是企业全部生产活动的总成果扣除了在生产过程中消耗或转移的物质产品和劳务价值后的余额,是企业生产过程中新增加的价值。税收弹性系数是利用工业增加值变动趋势同税收的变化相比较而 Industrial added value refers to the final result of an industrial production activity performed in monetary terms by an industrial enterprise during the reporting period, which is the balance after deducting the value of the material products and labor services consumed or transferred in the production process by the total output of all the productive activities of the enterprise, Is the value added in the production process of the enterprise. Tax elasticity coefficient is the use of changes in industrial value-added trends and tax changes compared to