影响我国税收收入增长的因素分析  

An Analysis on Influencing the Growth of Tax Income

作　　者：窦清红 张京萍[2] 

机构地区：[1]中国税务杂志社,北京100053 [2]中央财经大学税务系,北京100081

出　　处：《税务与经济》2001年第6期1-4,共4页Taxation and Economy

摘　　要：我国近两年税收收入的高增长，既有经济增长的基础，又有政策、管理等方面而形成的经济的前期发展与税收的后期增长以及税收的集中性征收等因素。其中经济因素是决定性因素，但政策因素、管理因素也起了很重要的作用。The growth of our tax income for there two years is due to some reasons. such as the function of economic growth, the pre-development of economy and later tax growth formed by policies and management and so on. We can see that the economic factor is the decisive one but the other factors also play an important role, for instance, policy fac- tor and management factor.

关 键 词：税收收入 经济因素 政策因素 征管因素 税收增长 中国 影响因素 

分 类 号：F812.42[经济管理—财政学]