从税收弹性谈提高“两个比重”

Discussion to Raise “Two Ratios” from Tax Revenue Elasticity

十五大提出“逐步提高财政收入占国民生产总值的比重和中央财政收入占全国财政收入的比重”（简称“两个比重”）。由于我国财政收入主要来源于税收，提高第一个比重要求税收增长与ＧＤＰ现价增长基本同步，也就是要求税收弹性系数等于或大于１。因此，税收弹性是测定税收...

Abstract Elasticity of tax revenue is one of the important indicators to measure the development momentum of tax revenue.From this point,the paper discussed the issue of enhancing the elasticity of tax revenue and raising 'two ratios',including the current situation of the elasticity,proposals for raising the elasticity and how to determine the elasticity.