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自94年我国进行税制改革以来,我国的税收一直保持着以较高的速度增长。尤其在98年以后,我国税收增长速度开始高于GDP的增长,近年来势头更猛。在宏观经济发展速度明显走缓的情势下,税收的超常增长,引发社会各界对中国是否应该进入“减税时代”的大讨论。九月份经济数据出来后,财政收入下滑趋势明显,同比增长仅3.1%,扣除当月CPI指数4.6%,财政收入实际上已经呈现负增长。大家普遍赞成减税主张,目前争论焦点集中在该适度减税还是大规模减税?
Since China’s tax reform in 1994, China’s tax revenue has been maintained at a relatively high rate of growth. In particular, after 98 years, the tax revenue growth in China began to outpace the growth in GDP, and the momentum has been even greater in recent years. Under the situation of a marked slowdown in macroeconomic development, the extraordinary growth of tax revenue has triggered great debates from all walks of life on whether China should enter the era of tax cuts. After the economic data came out in September, the downward trend of fiscal revenue was obvious with an increase of only 3.1% over the same period of last year. Excluding the 4.6% CPI index for the same month, the fiscal revenue actually had a negative growth. We generally agree that the idea of tax cuts, the current debate focused on the moderate tax cuts or large-scale tax cuts?