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关于税收收入与经济增长的关系,目前有一种观点,认为税收要与经济同步或大体同步增长,理由是税收收入等于国民产出(一般用GDP 表示)与宏观税率的乘积,GDP 增长了,税收收入也必然随之增长。我们认为,从理论上看,从全局来讲,同步增长的观点是有道理的,但从某一时期、某一地区来看,则很难保持同步增长。因此,实践中,作为一种指导思想,我们提出税收收入与经济协调增长。
With regard to the relationship between tax revenue and economic growth, there is a view that taxes need to be synchronized or roughly synchronized with the economy on the grounds that the tax revenue is equal to the product of the national output (generally expressed in terms of GDP) and the macroscopic tax rate, that GDP is increased, and taxes Income will inevitably increase. In our opinion, from a theoretical point of view, it is reasonable to assume that there is a simultaneous growth in the overall situation. However, it is very difficult for a certain region to see synchronous growth at a certain period of time. Therefore, in practice, as a guiding principle, we propose a coordinated increase of tax revenue and economy.