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GDP是反映经济成果的一个综合指标,也是衡量税收的一个常用指标,与税收有较高的相关性,但二者不是完全的对等关系。近年税收占GDP比重的提高,反映了税收体制的理性回归。从宏观税赋改革开放以来的变化看就说明了这点,1997年以来,宏观税赋占GDP比重逐年上升量基本为一个百分点,这是符合中国国情的。同时税收收入和经济增长应剔除不可比性,深入到分税税种对GDP产生的效应作相应比较,分析了这种现象产生的原因,并提出了相关的建议。
GDP is a comprehensive index that reflects the economic results. It is also a common indicator of tax revenue and has a high correlation with tax revenue. However, the two are not completely reciprocal relations. In recent years, the increase of tax revenue in GDP reflects the rational return of the tax system. This is illustrated by the changes since the macro-tax reform and opening up. Since 1997, the share of macro-tax revenue in GDP has risen by one percentage point year by year, which is in line with China’s national conditions. At the same time, the tax revenue and economic growth should be excluded from the incomparable nature of the tax burden tax on GDP produced a corresponding comparison, analysis of the reasons for this phenomenon, and put forward relevant recommendations.