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谢伏瞻
    中国社会科学院学部委员,学部主席团主席,研究员,博士生导师。历任中国社会科学院院长、党组书记,国务院发展中心副主... 详情>>
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李培林
    男,汉族,出生于1955年5月,山东济南人,博士,研究员,全国人民代表大会社会建设委员会副主任委员,中国社会科学... 详情>>

    2021年中国税收形势分析与2022年展望

    摘要

    2021年第一季度税收收入累计增速为24。0%,高于经济增速5。7个百分点;第二季度累计增速为21。5%,较第一季度涨幅略有收窄,但仍呈较高增长态势,高于经济增速8。8个百分点;第三季度累计增速为18。1%,高于经济增速8。3个百分点。主要税种除耕地占用税外税收收入增速均高于上年,沿海重点税源大省税收收入均呈高增长态势,直接导致全国税收收入呈现高增长态势。2021年中国经济也同样呈现高增长态势,加上疫情得到有效防控后经济逐步恢复,第四季度税收收入会继续保持高增长态势,预计全年税收收入增速仍会高于经济增速,2022年税收收入增速与经济增速基本同步。

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    Abstract

    In 2021,tax revenue increased 24.0% in the first quarter,5.7 percentage points higher than the economic growth rate. The cumulative growth rate in the second quarter was 21.5%,slightly down from the first quarter,and much higher than the economic growth rate of 8.8 percentage points. The third quarters’ cumulative growth rate was 18.1%,which was higher than the economic growth rate of 8.3 percentage points. Except for the cultivated land occupation tax,the growth rate of main tax revenue increased higher than that of the previous year. The growth rate of tax revenue in major coastal provinces with major tax sources showed a high growth trend,which directly led to the high growth rate of national tax revenue. In 2021,China’s macroeconomy also showed a high growth trend. In addition,after the epidemic prevention and control,the economy has recovered,and the tax revenue will continue to maintain a high growth state in the fourth quarter. It is expected that the annual tax revenue growth will still be higher than the economic growth. The tax revenue growth forecast in 2022 will basically keep pace with the economic growth.

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    作者简介
    付广军:付广军,国家税务总局税科所学术委员会副主任、研究员,民建中央财政金融委员会副主任。
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