根据有关资料,1986年我国税收收入占 GDP 比重为20.49%,到1999年下降到12.57%。13年的时间下降了7.92个百分点,降幅将近40%。我们常说,经济决定税收,税收反作用于经济,税收的增长来源于GDP 的增长。但是,事实却是,我国税收收入近几年每年均以增收1000亿元的速度增长而税收收入占 GDP 的比重却是逐年下降。究其原因,众说纷纭。有人说,那是因为我国税种开征较少,人家西方国家开征的税就比我们国家多。有人说,那是因为我国税率低,还存在很大的增税空间。还有人说,那是官方统计数字,情势未 According to relevant information, in 1986 China’s tax revenue accounted for 20.49% of GDP, falling to 12.57% in 1999. The 13-year time dropped by 7.92 percentage points, a drop of nearly 40%. We often say that the economy decides taxes and taxes react to the economy. The growth of tax revenue comes from the growth of GDP. However, the fact is that our tax revenue has been increasing at an annual rate of 100 billion yuan every year in recent years, while the share of tax revenue in GDP has been declining year by year. The reason, different opinions. Some people say that it is because the tax levy in our country is less, and the taxes levied by other western countries are more than those in our country. Some people say that it is because of the low tax rate in our country, and there is still much room for tax increase. Others say it is official statistics, the situation is not yet