产业结构视角下中国税收超GDP增长问题研究

Research on China′s Tax Revenue Growth Exceeding GDP Growth from the Point of View of the Industrial Structure

我国产业结构的升级和优化加快了经济增长的步伐，从而促进了税收的增长，特别是第三产业的兴起对税收的增长具有明显的影响作用。此外，从分税种的角度看，随着工商业增加值、企业效益等因素的增长也加快了第二产业和第三产业主体税种税收收入的增长。’

This paper indicates that the upgrading and optimizing of Chinese industrial structure accelerate the economic growth and thus increase the tax, especially the rising of tertiary industry has a great influence on tax rising. On the other hand, in terms of the perspective of types of tax, with the increase of the increase value of industry and commerce and the growth of cor- porate profitability, the tax revenue of main tax of secondary industry and tertiary industry has increased.