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1994年税制改革以来,我国工商税收收入平均每年增收1000多亿元。税收收入的大幅度增长,与各级税务机关大力加强税收征管密不可分,但从根本来说,还是与我国经济发展速度较快、税收增长与国内生产总值的增长关系日趋稳定和同步有关。据统计,税收收入与国内生产总值的弹性系数由“七五”时期的0.56上升到“八五”时期的
Since the reform of the tax system in 1994, China’s industrial and commercial tax revenue has increased by an annual average of more than 100 billion yuan. The substantial increase of tax revenue is closely linked with the tax authorities at all levels in vigorously strengthening tax collection and administration. However, fundamentally, it is still related to the rapid economic development in our country and the steady and synchronized growth of tax revenue and GDP. According to statistics, the elasticity of tax revenue and GDP increased from 0.56 in the “75” period to 85.5% in the “1985” period