1994年税制改革以来,我国税收收入稳定快速增长,国家财政实力显著增强。从1994—2007年GDP和税收对比情况看(见表),税收增长与GDP的增长并不保持同步。大多数年份税收的增长速度超过GDP的现价增长速度(以下简称GDP增长速度),但也有一些年份税收的增长速度低 Since the reform of the tax system in 1994, China’s tax revenue has enjoyed steady and rapid growth, and its financial strength has significantly increased. From the 1994-2007 GDP and tax comparison (see table), tax growth and GDP growth does not keep pace. In most years, the rate of revenue growth exceeds the current rate of GDP growth (hereinafter referred to as the rate of GDP growth), but there are also some years where the rate of tax revenue growth is low