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近年来,围绕税收收入持续高速增长所引发的讨论异常热烈,关于税收收入持续高速增长所带来的宏观、微观效应的评估一直仁者见仁、智者见智。2004年以来的税收收入增长势头更加引人关注。为了更理性地分析中国税收收入的形势、更科学地评估中国税收收入同宏观经济形势之间的关系,从而为有关中国税收问题的决策提供更理性、更科学的依据,在2003年召开“税收收入专家分析会2003/2004”的基础上,2005年1月9日,中国税务杂志社、中国社会科学院财政与贸易经济研究所、福建省地方税务局、广东省税务学会在北京联合召开“税收收入专家分析会2004/2005”,国家税务总局副局长许善达以及与会的其他专家对有关问题进行了热烈的讨论,提出了建设性意见,达成一些共识。同时,此次分析会特邀了广东泰可思信息咨询有限公司、湖南景达生物工程有限公司人员参加。本期特将专家发言摘要刊出,以飨读者。
In recent years, the discussion triggered by the sustained and rapid growth of tax revenue has been extremely enthusiastic. The assessment of the macroeconomic and microeconomic effects brought about by the sustained and rapid growth of tax revenue has always been a matter for benevolence and wiseness. The growth of tax revenue since 2004 is even more cause for concern. In order to rationally analyze the situation of China’s tax revenue and scientifically assess the relationship between China’s tax revenue and the macroeconomic situation so as to provide a more rational and scientific basis for making decisions on China’s taxation issues, On January 9, 2005, the China Taxation Magazine, the Institute of Finance and Trade Economics of the Chinese Academy of Social Sciences, the Local Taxation Bureau of Fujian Province and the Taxation Institute of Guangdong Province jointly held the “Tax Collection Income expert analysis meeting 2004/2005 ”, Xu Shanda, deputy director of the State Administration of Taxation, and other experts attending the meeting conducted heated discussions on the relevant issues, put forward constructive suggestions and reached some consensus. At the same time, this analysis will be invited to Guangdong Tai Ke Si Information Co., Ltd., Hunan King of Biological Engineering Co., Ltd. personnel to participate. Special issue of this issue of expert presentations to readers.