| 试析中国税收增长率高于GDP增长率的价格因素 |
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| 引用本文： | 郭喜,高红.试析中国税收增长率高于GDP增长率的价格因素[J].内蒙古大学学报(人文社会科学版),2009(5):54-60. |
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| 作者姓名： | 郭喜 高红 |
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| 作者单位： | 北京大学政府管理学院,北京,100871 |
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| 摘 要： | 近年来我国经济保持快速增长的势头，税收收入增速明显高于GDP增速。造成两个数字巨大反差的技术原因之一是统计口径的差异——GDP和税收分别采用的是可比价格和现行价格。通过使用GDP平减指数、CPI、RPI和PPI，可以计算出剔除价格因素后的税收增长率，比一般的税收增长率会减小2—4个百分点。有关部门在分析或公布税收增长时可以考虑增加“平减税收增长率”等指标。
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| 关 键 词： | 税收收入 国内生产总值 统计口径 通货膨胀 价格指数 |
Analyzing the Price Factor of the Tax Growth Rate Higher Than GDP Growth Rate China |
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| GUO Xi,GAO Hong.Analyzing the Price Factor of the Tax Growth Rate Higher Than GDP Growth Rate China[J].Journal of Inner Mongolia University(Humanities & Social Sciences),2009(5):54-60. |
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| Authors: | GUO Xi GAO Hong |
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| Institution: | ( School of Government of Peking University, Beijing 100871, China) |
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| Abstract: | In recent years the Chinese economy has been keeping rapid growing, but obviously the growth rate of tax in- come is higher than the GDP growth rate. The technology reason which have brought about the enormous contrast of two figures is price factor. The GDP uses fixed price and tax uses current price. Through GDP deflater and CPIs to get rid of price factor, we can calculate the adjusted growth rate of the tax income, which is diminished 2 - 4 percentage point. The conclusion is that the concerned departments ought to use adjusted rate for example the deflated growth rate of tax income when they analyzed and an- nounce the growth rate of the tax income. |
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| Keywords: | tax income GDP statistical caliber currency inflation price index |
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