论文部分内容阅读
在税收能力和税收努力的理论框架下,分析中国税收高速增长的源泉,可以发现,在分税制改革后,中国税收长时间高速增长的原因主要表现在三个方面:分税制的税收分权契约性质具有强烈的税收激励作用;间接税的制度设计放大了纳税人的纳税能力;我国正处于“税收增长红利”集中释放期。未来第一种因素的作用将减弱,第二种因素的作用部分消失,第三种因素的作用依旧存在。从长期看,由于税收增长红利仍将持续很长一段时期,税收仍可能保持较高速度的增长。
Under the theoretical framework of taxation ability and taxation efforts, analyzing the source of China’s rapid tax revenue growth shows that the reasons for the rapid growth of tax revenue in China after three years of tax-sharing reform are as follows: Tax decentralization under the tax-sharing system has the characteristics of Strong tax incentives; indirect tax system designed to amplify the taxpayer’s tax capability; our country is in the “tax growth bonus” concentrated release period. The role of the first factor will be weakened in the future, the role of the second factor will disappear partially and the effect of the third factor will still exist. In the long run, tax revenue is still likely to maintain a relatively high rate of growth due to a long period of tax dividend growth.