2004年我国税收与经济增长的协调关系  

Tax vs. Economic Growth in 2004

作　　者：王家新[1] 张伦俊[1] 

机构地区：[1]南京审计学院

出　　处：《财贸经济》2005年第5期43-47,共5页Finance & Trade Economics

基　　金：国家社会科学基金资助(04BTJ009)

摘　　要：2004年我国税收总收入比上年增长25.7%。增收额和增长幅度均实现历史性新突破。税收收入快速增长,使国家财力进一步增强,为支持经济社会发展作出了积极贡献。但与此同时人们对税收连年超经济增长,也存在不少疑虑。本文从经济总量、产业结构角度,并运用时间序列模型等,讨论分析了税收与经济增长的协调性及关系。In 2004, total national tax revenue increased by 25 .1% compared with that of last year, marking new records in terms of both total sum and growth rate. The rapid growth of tax revenue has strengthened national fiscal capabilities and contributed to social and economic development, but at the same time, it arouses considerable concerns. This paper, taking account of macro economic situation and industrial structure, analyses the relationship between tax revenue and economic growth with time series model.

关 键 词：税收 经济增长 时间序列 模型 

分 类 号：F812.42[经济管理—财政学] F124