中国税收增长率高于GDP增长率的公共支出因素分析  

An Analysis on Public Expenditure Causes on the Phenomenon of Growth Rate of Tax Revenue Higher Than Growth Rate of GDP in China

作　　者：陈桂生[1,2] 梅云[2] 

机构地区：[1]北京师范大学资源经济与政策研究中心,北京100875 [2]天津商业大学公共管理学院,天津300134

出　　处：《华东经济管理》2011年第7期54-58,共5页East China Economic Management

基　　金：教育部人文社会科学青年基金项目(10YJCZH009)

摘　　要：税收增长率高于GDP增长率是我国现阶段的一个特殊现象。文章首先梳理目前研究该现象的代表性观点,然后以政府职能为核心构建其与税收、公共支出和GDP的"四角关系模型",并以此为基础分析税收和GDP的变化趋势;接着分析社会转型期,政府的政治、经济、文化和社会等基本职能以及运行职能不断扩张与膨胀导致公共支出大幅度增加,由于公共支出主要来源于税收,因而必然内在地要求和推动税收快速增长;最后得出结论,认为现阶段我国政府职能扩张所引致的公共支出大幅度增长,是税收增长率高于GDP增长率的最直接因素。At present, there is an uncommon phenomenon in China, that is, the growth rate of tax revenue is higher than the growth rate of GDP. This paper analyzes its cause as follows ： at first, it sorts out the representative viewpoints of researching the phenomenon so far. Secondly, focused on the government functions, it designs a ＂ four- angle- relation -pattern＂ that relates to government functions, tax revenue, public expenditure and GDP. Thirdly, based on the pattern, it analyzes the growth tendencies of tax revenue and GDP. Furthermore, at the period of social transformation, both government operational functions and its basic functions that include political function, economic function, cultural function and social function extends and expands steadily. Then, the extension and expansion of its functions cause the growth of public expenditure by a big margin. As tax revenue is the main capital source of public expenditure, the steady growth of public expenditure must not only inherently require but also promote the violent growth of tax revenue. Thus, the paper reaches its conclusion that the direct cause of the phenomenon is that the expansion of government functions has brought about the growth of public expenditure with a big margin.

关 键 词：税收 GDP 公共支出 政府职能 

分 类 号：F810.42[经济管理—财政学]