摘要
近十年来,内蒙古税收收入呈现出税收总量和各主要税种税额全面快速增长,税收增长率超过GDP增长率的显著特点。笔者通过1994年税制改革以来内蒙古税收收入增长与GDP增长,近5年税收收入中各主要税种收入的增长以及GDP与税收相关性进行分析,指出内蒙古税收收入增长高于GDP增长是由税制改革、宏观税负的不断增长、GDP与税收收入的计价方法不同、产业结构的升级、加强税收征管等许多因素引起的,税收增长略快于GDP增长是完全正常的。
In the past decade, the total tax revenue in Inner Mongolia and the tax amount of all major tax categories has grown rapidly, the rate of which is remarkably higher than that of GDP. The author analyzes the growth of tax revenue and GDP in Inner Mongolia since the taxation reform in 1994, and makes an analysis of the correlation between the revenue growth of all major tax categories in the past five years and GDP. As a result, the author points out that the rapid revenue growth higher than that of GDP is quite normal and it is resulted from the following factors such as taxation reform, the constant growth of macroscopic tax burden, the different price reckoning methods of GDP and tax revenue, the upgrading of industry structure and the strengthening of tax collection and administration, etc.
出处
《内蒙古师范大学学报（哲学社会科学版）》
2007年第6期60-63,共4页
Journal of Inner Mongolia Normal University：Philosophy and Social Sciences Edition
