税收弹性问题探析  

A Discussion on the Tax Elasticity

作　　者：陈莉[1] 

机构地区：[1]复旦大学经济学院,上海200437

出　　处：《税务与经济》2001年第6期17-19,共3页Taxation and Economy

摘　　要：当前我国税收弹性偏低，成为影响我国财政收支平衡和国民经济稳定发展的重要因素之一。为解决这一矛盾，国家在开征新税种、扩大征税面增加收入之外，关键要根据转变经济增长方式的战略目标和不断变化了的经济形势及税源结构，适时调整税收负担政策，完善税制结构和强化征收管理，以提高税收弹性，实现税收可持续增长。The low elastic taxation in China now has become one of the important factors to influence the balance of fi- nancial revenue and expenditure. In order to solve this problem, besides collecting new tax categories and expending the income of collecting tax,tax policies should be regulated suitably, tax structure should be perfected and the tax man- agement should be strengthened by the strategic goal of tuming economic growth and the changed economic situation and the structure of tax resources for the purpose to raise tax elasticity and realize tax growth.

关 键 词：税收弹性 税收增长 税制结构 经济发展 中国 税收征管 

分 类 号：F812.42[经济管理—财政学]