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2017年中国税收形势分析预测及2018年初步展望

文章摘要

2017年税收收入,一季度累计增速为13.8%,其增长速度高于经济增速6.9个百分点,二季度累计增速为11.6%,较一季度略有回落,但继续保持高于经济增速的运行态势,高于经济增速4.7个百分点,三季度累计增速为12.8%,高于经济增速5.9个百分点。主要税种收入增速较上年提高,沿海重点税源大省,除北京、江苏外税收收入增速均较高。其他多数省份较上年增速回升,直接影响到全国税收收入增速呈现回升态势。2017年假如中国宏观经济形势处于低速运行态势,税收收入增速将再次进入一个高于经济增速的时期。

Abstract

In 2017,tax revenue increased 13.8% in the first quarter,and its growth rate was 6.9% higher than the economic growth rate. The cumulative growth rate in the second quarter was 11.6%,slightly down from the first quarter,but still higher than the economic growth rate of 4.7 percentage points. The third quarter cumulative growth rate of 12.8%,higher than the economic growth rate of 5.9 percentage points. The growth rate of major tax revenue increased over the previous year. Tax revenue from major coastal provinces,except Beijing and Jiangsu,recorded a higher growth rate of tax revenue. The majority of other provinces picked up their growth rate from the previous year,which directly affected the national tax revenue growth showing a recovery trend. If the macroeconomic situation in China is running at a slow speed in 2017,tax revenue will once again enter a period higher than the period of economic growth.

作者简介
付广军:付广军,国家税务总局税科所研究员。