论文部分内容阅读
自1994年以来,我国税收增长先后经历了1994～2007年的“超高速增长”阶段、2008～2011年的“触底反弹”阶段以及2012年以来的“理性回归”阶段。从中长期看,随着转方式与调结构改革的深入推进,税制体系的不断完善与税收征管能力的有效提升,我国税收将步入一个良性循环的稳健增长通道,但在短期会经历一个增速放缓的“阵痛期”。
Since 1994, the tax revenue growth in our country has experienced the stages of “super-high-speed growth” from 1994 to 2007, the “bottoming out” phase from 2008 to 2011, and the “rational return” phase since 2012 . In the medium and long term, with the deepening of transformational restructuring and structural reform, the continuous improvement of the taxation system and the effective improvement of tax collection and administration capacity, China’s tax revenue will enter a sound and steady channel of growth. However, in the short term, it will experience a growth rate Slow down “painful period ”.