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据国家税务总局元旦快报统计,2005年全国共入库税款30866亿元(不含关税和农业税收),比上年增收5148亿元,增长率20%。这是税收增额连续第二年超过5000亿元;并且,最近5年中,有4年的税收增长率超过20%。而根据国家统计局公布的数字,这几年的 GDP 增长率都低于9.5%。为什么税收增长率竟比经济增长率高出10多个百分点?这是不是意味着我们的税负在加重?这里有一点误解需要澄清——因为衡量税收增长和 GDP 增长的尺度不同,税收相对于经济增长的速度被夸大了。计算税收增长时使用的都是当年价格,因而是名义增长率:而计算 GDP 增长时使用了可比价格,因而是实际增长率。据估计,2005年实际增长率将达到9.5%,名义增长率将超过11%,这样算来,税收增长率并没有
According to the statistics released by the State Taxation Administration’s New Year Express, in 2005, a total of 3,086.6 billion yuan (excluding tariffs and agricultural taxes) were collected for warehousing in the country, an increase of 514.8 billion yuan or 20% over the previous year. This is the second consecutive year that tax revenue has surpassed 500 billion yuan. Moreover, in the past five years, four years of tax revenue growth rate has exceeded 20%. According to figures released by the National Bureau of Statistics, the GDP growth rates in recent years are all below 9.5%. Why does the rate of tax increase is actually more than 10 percentage points higher than the rate of economic growth? Does this mean that our tax burden is aggravating? There is a little misunderstanding that needs to be clarified. Because the measure of tax revenue growth and GDP growth is different, The rate of economic growth has been exaggerated. The nominal growth rate is the same as the current year’s price when calculating tax revenue growth. Instead, the comparable growth rate is used to calculate the GDP growth and is therefore the real growth rate. It is estimated that the real growth rate will reach 9.5% in 2005 and the nominal growth rate will exceed 11%. In this case, the rate of tax revenue growth will not be