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2006年,我国财政收入总额超过了3.9万亿元,同比增长超过20%,增速比 GDP 高了将近10个百分点,前几年的情况也大致如此,财政收入连年出现超常增长态势。面对财政收入持续大幅度超 GDP 增长,社会上出现了一些质疑,有的甚至认为我国的总体税负水平已经偏高,应实施减税政策。本文以湖南省常德市2004-2006年财政收入情况为样本,通过解剖麻雀,具体分析财政收入超 GDP 增长的原因,
In 2006, the total fiscal revenue of our country exceeded 3.9 trillion yuan, an increase of over 20% over the same period of last year, an increase of almost 10 percentage points higher than that of GDP. In the past few years, the general situation of this kind of financial revenue has also seen extraordinary growth. In the face of continued substantial and super-large-scale fiscal revenue growth, there have been some doubts in the society. Some even think that the overall tax burden in China is already high and the tax reduction policy should be implemented. In this paper, the financial revenue of Changde City in Hunan Province from 2004 to 2006 as a sample, through anatomical sparrow, a specific analysis of the reasons for the growth of fiscal revenue over GDP,