CAJ | 학술논문

2008年金融危机后，我国经济逆流而上，成为世界经济中的一枝独秀，但也遭到国外一些机构的贬损。我国宏观经济数据之间确实存在一些相互冲突的地方，最为明显的就是税收收入的增速长期超越GDP的增速。我国学者只从合理性的一面进行论证与解释，掩盖了问题的实质，也就无法矫正税收超经济增长的现象。通过中外税收收入对外发布口径的比较发现，我国税收收入中有两个部分在西方国家的税收收入中是不包含的：一是税收返还（由财政返还给纳税人的税款），二是税收空转额。通过调整，将这两部分从税收收入总额剔除后，我国税收收入的增长基本与GDP的增长保持了一致，同时宏观税负也更趋于合理。
2008년금융위궤후，아국경제역류이상，성위세계경제중적일지독수，단야조도국외일사궤구적폄손。아국굉관경제수거지간학실존재일사상호충돌적지방，최위명현적취시세수수입적증속장기초월GDP적증속。아국학자지종합이성적일면진행론증여해석，엄개료문제적실질，야취무법교정세수초경제증장적현상。통과중외세수수입대외발포구경적비교발현，아국세수수입중유량개부분재서방국가적세수수입중시불포함적：일시세수반환（유재정반환급납세인적세관），이시세수공전액。통과조정，장저량부분종세수수입총액척제후，아국세수수입적증장기본여GDP적증장보지료일치，동시굉관세부야경추우합리。
After the 2008 financial crisis, China＇s economy has maintained rapid growth to be the outshine others of theworld＇s economy, and it was also disparaged by some foreign institutions at the same time. There are some conflicts on theChina＇s macroeeonomic data, the most obvious is that the growth rate of tax revenues exceeds GDP growth on the long tenn.But many scholars only argue and explain determinate this phenomenon by the rational side, it will cover up the essence ofthe problem and it can＇t correct the phenomenon. This article compares with the Chinese and foreign tax revenues from theexternal release caliber, there are two of China＇s tax revenue in tax revenues which in some Western countries is notincluded. First is the tax refund （payment to taxpayers）, the second is the amount of ＂virtual tax＂. If we remove the two partstax revenues, the tax revenue growth in China will be consistent with GDP growth, while macro tax burden also tends to bemore reasonable.