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经济决定税收,税收反作用于经济。1994年税制改革以来,我国的税收收入保持了较快的增长势头,税收收入的增长率一直高于GDP的增长率。本文从影响税收收入的主要因素入手来分析导致税收收入高速增长的原因。
Economic decision tax, tax counteraction in the economy. Since the reform of the tax system in 1994, the tax revenue in our country has maintained a rapid growth momentum. The growth rate of tax revenue has always been higher than the growth rate of GDP. This article starts with the main factors that affect tax revenue and analyzes the reasons that lead to the rapid growth of tax revenue.