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一、对税收增长与GDP增长不同步的原因应作细化分析。 2004年全国税收收入比上年增长25．7％,而 GDP增幅为9．5％,税收收入占GDP的比重比上年又提高1个多百分点,达到19％。对此,经济理论界一些同志有种看法,认为税收收入高幅增长是不正常现象,与GDP增长不相适应,对宏观经济的长期平稳运行形成了反向拉动,导致宏观经济运行的部分抑制。我认为,税收增长快慢,主要取决于三个因素,即:经济、政策变动和征管
First, the tax growth and GDP growth is not synchronized with the reasons should be detailed analysis. In 2004, the national tax revenue increased by 25.7% over the previous year, while the GDP growth rate was 9.5%. The proportion of tax revenue to GDP increased more than 1 percentage point over the previous year to 19%. To this end, some comrades in the economic theory have a view that the high tax revenue growth is an anomaly, incompatible with the growth of GDP, which has led to the long-term stable operation of the macroeconomy and led to the partial suppression of macroeconomic operations . In my opinion, the rate of revenue growth depends on three factors, namely: economic and policy changes and the collection and management of tax revenue