对税收增长产生影响的因素可以归结为三个方面:一是经济的发展状况,这是决定税收增长的内生因素,也是最主要的因素;二是政策性因素和其他相关因素,“九五”时期这些因素对广西国税收入产生影响既有增收的方面也有减收的方面,总体上说减收因素略大于增收因素;三是税务部门的管理水平,“九五”时期这一因素对广西国税收入增长的贡献十分明显。 The factors that affect the tax revenue growth can be summed up in three aspects: First, the economic development, which is the endogenous factor determining tax revenue is the most important factor; Second, the policy factors and other relevant factors, “Nine Five ”During these periods, the impact of these factors on Guangxi’s national tax revenue was both in terms of revenue increase and in terms of revenue reduction. Generally speaking, the reduction factor was slightly larger than the income growth factor. Third, the management level of the taxation authority was the same as that of the Ninth Five-year Plan period. National tax revenue growth contribution is very obvious.