近一个时期,中国税收收入所呈现的增长态势,颇为引人关注。来自财政税务部门的一项统计结果表明,2000年1—9月份,全国财政收入(不含债务收入)累计为9560.56亿元,比上年同期增加1649.31亿元,增长率达20.8％。将如此强劲的增长速度同8％左右的同期GDP增长率联系起来,并考虑到整个“九五”期间可能不低于17％的税收收入年均增长率(国家统计局,2000),可以认为,中国税收收入已经处于超常增长区间。 对于税收收入超常增长现象的解 In a recent period, the growth of China’s tax revenue showed quite considerable concern. A statistical result from the Fiscal and Taxation Department shows that for the first nine months of 2000, the national fiscal revenue (excluding debt income) accumulated to 956.06 billion yuan, an increase of 164.931 billion yuan over the same period of the previous year, an increase of 20.8%. To link such a strong growth rate with 8% of the GDP growth over the same period, taking into account the average annual tax revenue growth rate (NBS, 2000) that may not be less than 17% during the entire Ninth Five-Year Plan period, we can think , China’s tax revenue has been in the extraordinary growth range. Solution to the phenomenon of extraordinary growth of tax revenue