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近年来,我国税收收入实现了稳定较快增长,大大增强了国家财政实力,为各级政府增强公共服务和社会管理职能,全面建设小康社会提供了可靠的财力保证。据统计,2003年至2007年,共入库税款164129亿元,年均增长23.8%。其中,2007年入库税款49449亿元,增收11813亿元,增长31.4%。应该说,税收收入增长较快,是国民经济快速增长和企业效益大幅提高的反映,但对此问题也存在质疑,为此,本期专题特组织几篇文章,对我国的税收负担以及税收增长问题进行客观的分析和阐释。
In recent years, China’s tax revenue has achieved steady and rapid growth, greatly enhanced the country’s financial strength, and provided a reliable financial guarantee for all levels of government to enhance public service and social management functions and build an overall well-to-do society. According to statistics, from 2003 to 2007, a total of 1.64129 trillion yuan of tax was collected, an average annual increase of 23.8%. Among them, the storage tax in 2007 4944900000000 yuan, an increase of 1181300000000 yuan, an increase of 31.4%. It should be said that the rapid growth of tax revenue is a reflection of the rapid growth of the national economy and the substantial increase in the efficiency of enterprises. However, this issue is also in question. For this reason, several articles of this special issue of the Organization on China’s tax burden and tax revenue growth Objective analysis and interpretation of the problem.