财税法视域下我国税收增长的驱动因素和策略分析

Taxation Law Horizon Driver of Our Revenue Growth and Strategic Analysis

税收收入随经济发展实现持续稳定增长是我国"十二五"时期税收发展的主要目标之一。当前,改革进入深水区,经济结构调整、产业结构升级带来的税源变化和税收收入变化不同程度地影响着我国经济发展走势。统筹协调影响税收收入的驱动因素,在财税法框架内,建立适应内外部环境的可持续发展税收机制、建立健全科学的税收制度和统筹构建新型税收征管模式的"三轮驱动"税收增长策略,从而使我国国民经济持续快速增长,为我国税收收入营造良好的客观增长环境和内生动力。

To achieve tax revenues＇sustained and stable growth along with the economic development has become one of the main goals during＂12th Five Year Plan＂period.To coordinate affects the fundamental drivers of tax revenue,direct drivers indirect drivers and build a scientific tax system and policy system under the framework to achieve healthy growth of China＇s tax revenue,which is under the policy that＂to affect tax revenues mainly put forward by economic factors,mainly to policy and managerial factors driving tax revenue,supplemented by three growth strategies＂.