我国地方税收“高增长”的现实背后存在多种影响因素,总体上看,与经济因素和征管效率有一定关联,但缺乏对相关的体制性因素的分析,不足以解释我国地方税收对GDP增长的巨额超增。目前的税收政策是不可持续的,相关改革势在必行。 There are many influencing factors behind the reality of local tax revenue and “high growth” in our country. Generally speaking, there are some correlations between economic factors and the efficiency of tax collection and management. However, the lack of analysis of the relevant institutional factors is not enough to explain China’s local tax revenue The huge increase in GDP growth. The current tax policy is not sustainable, the relevant reform is imperative.