Analysis of main influencing factors on revenue growth in China

摘要

Since the early 20th century, China's tax growth began more than GDP growth, the abnormal phenomenon caused great concern ranked, and become the academic research hot spot, through to nearly 10 years of state tax, GDP statistical data of comparative analysis verified phenomenon, and according to the authenticity of the main factors affecting the tax are established in the gross domestic product (GDP), financial expenditure and retail commodity price index for explanatory variables, aiming at regression model of Chinese tax growth factors scientifically quantitative analysis, that may affect the tax increase of the main reasons for the fiscal and tax policy formulation and implementation provides theory basis.