我国税收超高速增长与经济增长分析(1994-2005)

The Analysis on Super High-speed Growth of Tax Revenue and Economic Growth in China(1994-2005)

2006年我国税收收入达到了37636.3亿元(不包括关税、耕地占用税和契税),比2005年增收6770.3亿元,增长21.9%。自1997年以来,我国税收一致保持超高速增长,平均年增长在20%以上。经济增长和价格因素对税收收入具有99.4%的解释力度,说明我国税制设计合理,具有较好的弹性,同时也说明了我国税收收入与经济的发展是协调一致关系。不存在有些学者所担心的税收是非正常高速增长,进而也就不存在税收收入高速增长压制经济发展的状况。

The revenue of our country in 2006 has reached 3763.63 billion Yuan （excluding tariff, tax on land occupation and deed tax）, which has increased by 21.9% ＆ 6770. 3 billion Yuan. Our tax revenue has been increasing rapidly Since 1997, with an average increase of over 20% per year. Economic increase and price factor account for the revenue increase, which indicate that our tax system is reasonably designed and relatively flexible. In the meanwhile, this also indicates that our tax revenue has coincided with the economic development. Our tax revenue is by no means increasing at an abnormal rate, nor it is restraining economic development.