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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>>
蔡 昉
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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>>

    2014年中国税收形势分析预测及2015年初步展望

    摘要

    2014年税收收入,第一季度累计呈明显的高速运行态势,其增长速度高于经济增速2。5个百分点,第二季度累计虽有回落,但仍然高于经济增速0。7个百分点,第三季度累计继续回落,基本与经济增速同步,仅高于经济增速0。4个百分点。主要税种收入增速较上年呈不同程度的回落,沿海主要税源大省税收收入增速小幅回升,直接影响到全国税收收入增速呈现小幅回升。2015年假如中国宏观经济形势处于“新常态”运行态势,税收收入也将进入一个中速增长时期,并继续与经济增长保持基本同步。

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    Abstract

    In 2014,China’s accumulated tax revenue appeared an obviously high-speed running posture in the first quarter of the year,which growth rate was 2.5 percent higher than the economic growth rate. In the second quarter of the year,the accumulated tax revenue rebounded,but still 0.7 percent higher than the economic growth rate. The tax revenue continued to fall in the third quarter of the year,which synchronized changing with the economic growth rate,and only 0.4 percent higher than the economic growth rate. The main categories of taxes income growth over the previous year showed declines of varying degrees. The growth rate of large coastal provinces,which are the main sources of tax revenue,rebounded slightly,and directly made the national tax revenue growth small rebounded. If China’s macroeconomic situation appears normally new situations in 2015,the tax revenues will also enter a medium speed growth period,and continue to maintain the basic synchronization with economic growth.

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    作者简介
    付广军:付广军,国家税务总局税收研究所研究员。
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