一、据国家税务总局有关人士分析,2004年税收超预算3500亿元,其主要原因有以下几个方面:1.实际GDP总量及工业、商业、投资、进出口等主要经济指标都较大幅度地超过年初预期。年初GDP安排增长7％,但全年增长超过9％,超过年初预期达30％。按产业、行业结构的经济增长也超过年初预期,企业利润也出现大幅度增长。而税收计划作为财政收入预算的主体,主要是根据年初经济预期来安排确定的,当经济实际运行情况好于预期时,税收收入相应超过计划。2.年初预算中海关代征进口税收安排不增 I. According to the analysis of relevant persons from the State Administration of Taxation, the tax revenue exceeded budget by 350 billion yuan in 2004 mainly for the following reasons: 1. The total real GDP and the major economic indicators such as industry, commerce, investment, import and export are relatively large Exceed earlier than expected. The GDP growth at the beginning of the year increased by 7%, but the annual growth rate exceeded 9%, exceeding the forecast of 30% at the beginning of the year. Economic growth by industry and industry structure also exceeded the expectation at the beginning of the year, and corporate profits also showed a sharp increase. As the main part of the fiscal revenue budget, the tax plan is mainly arranged according to the economic expectation at the beginning of the year. When the actual economic performance is better than expected, the tax revenue surpasses the plan accordingly. 2. The budget of the beginning of the year on behalf of the customs import tax collection arrangements do not increase