中国税收持续高速增长之谜

延续12年之久的中国税收收入持续高速增长,在步入“十一五”以后表现出更加强劲的态势,从而在宏观经济运行以及整个经济社会发展进程中激起了更大的波澜。本文由税收收入同现行税制的关联分析入手,在税收收入增长轨迹同现行税制变动轨迹的联系中,试图捕捉支撑税收收入持续高速增长的“特殊”因素。以此为基础,采用特殊视角,逐一聚焦由税收收入持续高速增长所引致的若干重大问题,给出种种政策判断,提出相关政策建议。

Riddle of the Sustained and Rapid Tax Increase in China

After 12 years' sustained and rapid growth,China's tax revenue is exhibiting a more robust increasing trend at the beginning of the 11 th Five-year Plan period,which has aroused more significant implications for macroeconomic operation and the overall economic and social development course.Starting from an analysis of the relation between tax revenue and current tax system,the paper is intended to find out the unusual factors supporting China's sustained and rapid tax increase.Under this basis and by adopting a particular perspective,the paper focuses on,one by one,several major issues resulted from the sustained and rapid tax increase,provides policy judgments and puts forward relevant policy recommendations.