After 12 years’ sustained and rapid growth,China’s tax revenue is exhibiting a more robust increasing trend at the beginning of the 11th Five-year Plan period,which has aroused more significant implications for macr...After 12 years’ sustained and rapid growth,China’s tax revenue is exhibiting a more robust increasing trend at the beginning of the 11th 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 intends to find out the unusual factors supporting China’s sustained and rapid tax increase.On this basis,the paper provides policy judgments and puts forward relevant policy recommendations.展开更多
基金This paper is a stage result of A Study of China's Public Finance Construction Targets System(Grant No.:06AJ007)a core project sponsored by The National Social Sciences Fund and undertaken by the author.
文摘After 12 years’ sustained and rapid growth,China’s tax revenue is exhibiting a more robust increasing trend at the beginning of the 11th 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 intends to find out the unusual factors supporting China’s sustained and rapid tax increase.On this basis,the paper provides policy judgments and puts forward relevant policy recommendations.
