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税收超速增长背后的故事高培勇：1994年以后,中国税收呈现一条“魔方”式持续高速增长轨迹。世界税收史上,收入跳跃式增长往往是税制变革的结果,而中国持续12年的税收高速增长是在税制基本未作任何大调整的背景下发生的。我认为。当前税收高速增长是整体经济增长、物价上涨、税源结构不平衡、区域发展不均衡、加强税收征管和进出口不平衡等六个因素交互作用的结果,其中真正有点特殊并不同于其他国家的地方是在加强税收征管、拓展增收空间上。中国现行税制诞生之时,中国政府在1993年亟待解决的矛盾主要有二：
The story behind the speeding up of tax revenue Gao Peiyong: Since 1994, China’s tax revenue has been showing a “magic cube” type of sustained high-speed growth trajectory. In the history of world tax, the leaping income growth is often the result of the tax reform. The rapid tax growth that China has sustained for 12 years has occurred in the context of basically no major tax adjustment. I think. The current rapid tax revenue growth is the result of the interaction of the six factors of overall economic growth, rising prices, unbalanced tax source structure, uneven regional development, strengthening tax collection and administration and the imbalance between import and export. Among them, the result is really something special and different from other countries Is to strengthen tax collection and management, expand income space. At the time of the birth of China’s current tax system, there are mainly two contradictions that the Chinese government needs to resolve urgently in 1993: