现行税制、固定资产投资与中国税收增长持续高于经济增长的分析  

The Existing Tax System,Investment in Fixed Assets and Tax Growth in China is Persistently Higher than Economic Growth

作　　者：李冷[1] 

机构地区：[1]北京大学政府管理学院,北京100871

出　　处：《经济问题》2009年第10期22-25,共4页On Economic Problems

基　　金：教育部人文社会科学研究2006年度规划项目"马克思主义公平与效率的研究"(06JA810002)

摘　　要：中国税收增长持续高于经济增长的根本原因在于现行税制下的固定资产投资持续高速增长,一方面,固定资产投资实现了税收高速增长;另一方面,固定资产投资增长实现了税收持续高速增长。内在机制是:一方面通过经济增长影响税收收入增长,这是税收正常增长的原因;另一方面投资增长直接带来税收增长,这是税收高速增长的原因。通过测算,认为固定资产投资对税收持续高速增长的贡献在2%以上。The basic reason of tax growth in China is persistently higher than economic growth is under the existing tax system, investment in fixed assets is persistently in fasttrack development. For one thing, investment in fixed assets realizes the higher growth of tax; for another, the growth of investment in fixed assets realizes the persistent and fast growth of tax. The internal mechanism is： on one hand, affecting tax growth by economic growth, which is the normal reason of tax growth; on the other, investment growth directly brings tax growth, which is the reason of higher growth of tax. The contribution rate from investment in fixed assets to the persistently higher growth of tax is over 2 percent by estimarion.

关 键 词：现行税制 固定资产投资 税收持续高速增长 

分 类 号：F810.422[经济管理—财政学]