20世纪90年代中期以来中国税收增长与经济增长关系分析

An Empirical Research on the Relationship between Tax Revenue Growth and Economic Growth in China since the Middle Period of 1990s

20世纪90年代中期以来,中国宏观税负水平呈长期上升之势,中国税收收入高速增长,税收增速长期超过经济增长速度。虽然部分税种收入增长与其对应的经济税源的增长大体上保持同步,但整体来看,近十多年来中国税收收入增长速度过快,宏观税负水平过高,与国际上出现的税负水平下降趋势是相悖的。

Since the middle period of 1990s, China's Macro-tax burden underwent a rising process and the tax revenue kept growing rapidly. The growth rate of the tax revenue far exceeded the growth rate of GDP. Tough the percentage growth of revenue from partial tax categories is approximately similar to that of the corresponding tax source, on the whole, China's tax revenue grew too rapidly and the macro-tax burdent was too high since the middle period of 1990s, which is in opposition to the international decreasing tendency of macro-tax burden.