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1.经济总量扩张带动税收增长。1994-2004年,虽然我国既经历了通货膨胀的威胁,也受到了通货紧缩的影响,但经济总体上保持了较快增长。按可比价格计算,GDP年均增长了9.0%。其中,第一、第二、第三产业分别增长3.7%、11.2%和8.3%。经济的高速增长是税收增长的基础。与此同时,产业结构逐步优化,企业经营效益不断改善,更为税收增长创造了条件。
1. Economic expansion led to tax revenue growth. In 1994-2004, although China experienced both the threat of inflation and the impact of deflation, its economy as a whole maintained a relatively rapid growth. At comparable prices, GDP grew at an average annual rate of 9.0%. Among them, the primary, secondary and tertiary industries increased by 3.7%, 11.2% and 8.3% respectively. The rapid economic growth is the basis for tax revenue growth. At the same time, the gradual optimization of the industrial structure, continuous improvement of the operating efficiency of enterprises, and more favorable conditions for tax revenue growth.