据国家税务总局公布的数据,我国2003年的税收收入突破2万亿元大关,较上年增加3446亿元,增长20.3%,对此,税务官员和理论界的看法不一。税务官员认为,2003年税收大幅增长主要原因是国民经济快速增长,但由于税种结构的原因,税收收入的增幅与 GDP 的增幅不一定一致,2003年的税收高增长是正常的;理论界则普遍对税收高 According to the data released by the State Administration of Taxation, China’s tax revenue in 2003 exceeded the mark of 2 trillion yuan, an increase of 344.6 billion yuan or 20.3% over the previous year. In this regard, tax officials and theorists have different opinions. Tax officials believe that the major reason for the sharp increase in tax revenue in 2003 was the rapid growth of the national economy. However, due to the tax structure, the increase in tax revenue and the increase in GDP are not necessarily the same, and the high tax growth in 2003 was normal. Tax high