我国税收增长率高于GDP增长率的隐性原因透析——兼论国家税务总局对原因的解释  

The Analysis of Hidden Reasons on the Problem of Tax Revenue Growth Rate Higher than GDP Growth Rate in Recent Years——The Test of Reason Analysis Given by SAT

作　　者：韩艺[1] 张军[2] 

机构地区：[1]南昌大学公共管理学院公共管理学系,江西南昌330031 [2]江西经济管理干部学院财贸系,江西南昌330088

出　　处：《南昌大学学报（人文社会科学版）》2010年第3期64-70,91,共8页Journal of Nanchang University(Humanities and Social Sciences)

摘　　要：近年来,围绕税收增长率高于GDP增长率的争论,学界、税务部门、普通民众各执己见,众说纷纭。在税收超常增长的原因上,国家税务总局的官方解释有其一定的权威性和科学性,但远非全面,忽略了重要的深层次隐性因素。事实上,1997-2007年的数据验证分析在总体支持国家税务总局给出的原因解释的同时,也进一步证实,不合理的税收计划和税负加重是导致税收增长率高于GDP增长率的主要隐性原因。There has been a fierce debate on the problem of tax revenue growth rate higher than GDP growth rate in recent years in China.Academia,the State Administration of Taxation（SAT）,and citizens,each has different opinions about it.Objectively speaking,the reason analysis given by SAT is,to some extent,scientific and authoritative,whereas,it focused excessively on visible factors while neglecting the hidden ones.In fact,the empirical data analysis on 1997-2007 generally supported the reason analysis of SAT.Meanwhile,it further revealed that the fault of tax planning and the increasingly heavy tax burden are the hidden factors which caused tax revenue growth rate higher than GDP＇s.

关 键 词：税收增长率 GDP增长率 隐性原因 

分 类 号：F810.423[经济管理—财政学]