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自1994年税制改革至今,税收收入发生了前所未有的增长,税收收入盈余每年超过千亿人民币,增速更是连续多年保持两位数,税收对经济增长的税收弹性远远超过1,宏观税负逐年提升,从而增加了政府部门在国民收入分配中的比重,进而政府的经济宏观调控能力得以提高。但是,这种现象背后的一个突出问题是,税收收入在不同程度下,强烈波动的指标,说明我们的税收制度还处于有待完善的阶段。
Since the tax system reform in 1994, there has been an unprecedented increase in tax revenue. Tax revenue surpluses surpass billions of yuan every year. The growth rate has remained at double digits for many years. The tax elasticity of tax revenue to economic growth far exceeds 1. The macro tax burden Increase year by year, thus increasing the proportion of government departments in the distribution of national income and further enhancing the government’s ability to regulate and control the economy. However, a prominent issue behind this phenomenon is that the indicators of the volatility of tax revenue to varying degrees indicate that our taxation system is still in a stage of improvement.