关于经济增长与税收增长几个问题的思考  

Some Problems about the Economic Growth and the Tax Growth

作　　者：高青[1] 

机构地区：[1]河北省地方税务局科研所,河北石家庄050011

出　　处：《税务与经济》2000年第3期9-12,共4页Taxation and Economy

摘　　要：经济增长与税收增长呈正相关 ,但并不等于相关程度强 ;税收与经济应保持协调增长 ,而未必是同步增长。我们应力求实现税收的最优化而不是最多化。这需要我们辩证地分析税收负担与纳税人的承受能力以及纳税人负担重与财政吃紧的原因 ,正确把握和处理理论与实践、应然与实然、长远与短期、依法治税与完成税收计划任务之间的关系。The growth between economy and taxation is mutually related.The growth of taxation should be kept with the one of economy coordinately.Therefore,we are trying to realize the most perfect taxation not the most various taxes.We should analyze tax burden and the bearable ability of tax payers,and also analyze these reasons.We should handle the relationships of theory and practice,long term and short term,controlling tax in law and accomplishing tax plan,ect.

关 键 词：经济增长 税收增长 协调增长 中国 

分 类 号：F812.42[经济管理—财政学] F810.42