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中国税收收入增长的因素分析
引用本文:万泽霖,金伊辰.中国税收收入增长的因素分析[J].长春金融高等专科学校学报,2011(1):49-53.
作者姓名:万泽霖  金伊辰
作者单位:江西财经大学会计学院;
摘    要:近些年来,中国税收收入增长率突增,税收收入进入空前高涨阶段。就目前我国的经济形势而言,国家的税收收入是否与经济发展相适应、相协调,是一个需要关注和研究的问题。为了找出影响中国税收收入增长的主要因素,研究中国税收收入增长的主要原因,分析地方税收收入的增长规律,需要采用实证研究方法,对影响税收收入因素间的关系得出结论,并对未来中国税收收入的增长趋势和制度的完善提出建议。

关 键 词:税收增长  经济波动  财政政策  物价水平

The Factor Analysis of Tax Growth of China
WAN Ze-lin,JIN Yi-chen.The Factor Analysis of Tax Growth of China[J].Journal of Changchun Finance College,2011(1):49-53.
Authors:WAN Ze-lin  JIN Yi-chen
Institution:WAN Ze-lin,JIN Yi-chen(Accountant college,Jiangxi University of Finance and Economics,Nanchang 330013,China)
Abstract:In recent years,the rate of Chinese tax revenue growth has increased enormously.The tax has entered into an unprecedented booming stage.As far as the recent Chinese economic situation,dose the national tax adapt to the economic development? It needs to be paid close attention.In order to find the major influenced factors of Chinese tax revenue and discuss the primary cause of Chinese tax revenue growth,analyze the increasing regularity of local tax revenue,it needs to use the method of empirical study,come to a conclusion about the relationship among the factors of increasing tax revenue and it will put forward some suggestions to the future growth trend and perfection of system of Chinese tax revenue.
Keywords:revenue growth  economic fluctuations  financial policy  price level  
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