我国税收高增长持续时间思考

分税制财政体制改革以来的10年税收高增长，是我国经济生活中一个重要现象。高增长既有经济稳健快速发展、经济运行质量大幅提高的因素，也有征管水平提高、纳税意识增强和除费正税的原因。今后几年我国经济仍处在税收高增长的发展时期，而且宏观税负也没有达到由高转低的临界点，应收尽收有较大空间。今后三五年内税收增幅继续高于GDP增幅的条件依然存在。在此期间要抓住机遇，加快改革，完善税制。

Thinking on the Duration of the Increase in Tax Revenue in China

The high increase in the tax revenue since the reform of the financial system of tax division is an important phenomenon in the national economic life of China. The high increase is attributed to not only the steady and sound development of economy and the large-extent improvement in economic operation quality, but also the improvement of taxing management, and the strengthening of tax paying consciousness. In the following years, the economy of China will be in a developing time with high increase of tax revenue and there will be large room for taxation because macroscopic tax bearing has not reached the critical point from high to low tax. There still exists the condition that within three or five years, increase rate of tax revenue continues to stay higher than GDP increase rate. Therefore, in this period, it is necessary to take opportunity to accelerate reform to perfect tax system.