税收与经济协调增长初探

On Coordination Growth of Taxation and Economy

经济增长及幅度决定税收增长及幅度 ,税收增长及幅度反映经济增长及幅度。由于各种因素的影响 ,税收增长及幅度常常与经济增长及幅度不一致 ,甚至相背离。但是它总是以经济增长为轴线上下波动 ,并且从长期看 ,其上下波动的幅度应相互抵消。

The economic growth determines the tax growth,and the latter influences the economic growth in return.But the tax growth doesn't combine with the economic growth because of many factors.It always floats up and down with the spool of thread of the economic growth and this floatation should be dead between each other in the long run.