我国地方税收高增长的体制因素分析  

On the Institutional Factors Contributing to the High Increase of Local Tax in China

作　　者：项冶[1,2] 

机构地区：[1]北京大学公共管理研究中心 [2]北京大学政府管理学院

出　　处：《中国政法大学学报》2012年第2期154-158,161,共5页Journal Of CUPL

摘　　要：我国地方税收"高增长"的现实背后存在多种影响因素,总体上看,与经济因素和征管效率有一定关联,但缺乏对相关的体制性因素的分析,不足以解释我国地方税收对GDP增长的巨额超增。目前的税收政策是不可持续的,相关改革势在必行。Many scholars have tried to explain the mystery of the tax increase in China. This paper tries to approach this issue from the angle of the high increase of local tax in China and discuss the actual drives and trend. There are various factors behind the high increase of local tax in China. But without the analysis of the relevant institutional factors there will be no satisfactory answer to the huge excess tax increase in China in contrast to the GDP growth rate. The paper concludes that the present taxation policy featuring'high increase rate'is unsustainable and a reform is imperative under the situation.

关 键 词：地方税收 经济增长 相关性 制度 可持续发展 

分 类 号：D909[政治法律—法学理论]