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2004年我国税收收入继续大幅度增长,总收入达25 723.29亿元(不含关税和农业税,为年度税收决算数),比上年增长25.7%,增收额超过5 000亿元,实现历史性突破。2004年的税收增收的主要因素是什么?宏观税负趋势如何?各税种的 收入贡献率是多少?从行业、企业类型和区域上看,税收呈现哪些新的变化和特点?加强征管取得了哪些新的进展?这些都 是社会各界十分关注的税收焦点和热点问题。为此,国家税务总局计划统计司组织力量,对2004年税收情况做了一次较全面、系统的“大盘点”,力图用专题分析的方式,多角度、多侧面地反映发生在税收领域的新趋势、新特点。 从本期起,我刊将连续三期发表相关系列分析文章,供大家参考。2004 年税收大盘点专题分析之一
In 2004, China’s tax revenue continued to grow substantially, with a total revenue of 2,572.329 billion yuan (excluding tariffs and agricultural taxes, the annual tax final accounts), an increase of 25.7% over the previous year and an increase of more than 500 billion yuan, achieving a historic breakthrough . What are the main factors of tax revenue increase in 2004, what is the trend of macro tax burden, what is the contribution rate of each tax revenue, what new changes and characteristics of tax revenue are presented in terms of industries, types of enterprises and regions? New Progress? These are the focus of attention and hot issues of great concern to all sectors of society. To this end, the Planning and Statistics Department of the State Administration of Taxation organizes forces to make a more comprehensive and systematic “inventory” of the tax revenue in 2004, trying hard to reflect the new tax aspects arising from the multi-angle and multi-faceted analysis with a thematic analysis Trends, new features. Starting from this issue, I will publish the relevant series of articles for three consecutive issues for your reference. One of the thematic analysis of 2004 tax inventory