CAJ | 학술논문

1978年以来,伴随着改革开放的不断深化和我国经济的高速发展以及结构的适时适度调整,我国税收在经历了波动后呈现快速增长的态势.文章以税收理论为指导,使用计量经济方法对全国统计数据资料进行分析.利用分阶段模型对全国税收的增长变化进行描述性分析,在此基础上分析我国税收与GDP的相关关系,并解释了我国税收快速增长变化的原因以及其导致的后果并提出一定的政策建议,为我国税收政策提供必要的依据,以期实现经济和税收的合理、平稳增长.
1978년이래,반수착개혁개방적불단심화화아국경제적고속발전이급결구적괄시괄도조정,아국세수재경력료파동후정현쾌속증장적태세.문장이세수이론위지도,사용계량경제방법대전국통계수거자료진행분석.이용분계단모형대전국세수적증장변화진행묘술성분석,재차기출상분석아국세수여GDP적상관관계,병해석료아국세수쾌속증장변화적원인이급기도치적후과병제출일정적정책건의,위아국세수정책제공필요적의거,이기실현경제화세수적합리、평은증장.
Since 1978,with the continuous deepening of reform and opening up,China＇s rapid economic development and the timely and appropriate adjustment of development structure,a rapid growth in tax revenue has appeared in China after experiencing fluctuations.The paper,guided by finance tax theory,uses econometric methods to analyze the national statistical data.The descriptive analysis of the national tax changes with Phase model is carried out.Based on this analysis,the relationship between tax revenue and GDP is analyzed,and the reasons for rapid growth changes in tax are explained.Proposals are put forward for the consequences of certain policies.Necessary basis for tax policy is provided to achieve reasonable and steady growth in economics and tax.