The tax is levied according to the price of, tax growth rate is calculated at the current price, and Statistical Bureau released accounting of GDP growth is according to changeless of accounting. In 2010, China's industrial ex factory prices and consumer prices were up 3.3, 5.5 percentage points; the annual current price GDP growth rate will be higher than the constant price GDP growth rate of 6 percent or so, so that an increase of gap will synchronize shrink.
Second, GDP is usually according to the production method (output minus intermediate input) calculation, the tax is according to the corresponding to different categories of taxes tax basis and tax rates were calculated and collected. The provisions of the existing tax, value-added tax to industry and Commerce increased as the tax basis, consumption tax, business tax to sales (operating income) income or sales volume as a tax based on the value.
Income tax on corporate profits as a tax basis; the stamp tax on securities transactions to stock turnover as a tax basis; property tax to the taxpayer has the property (including the number of the previous year's property) as a tax basis; import tax to general trade import value as a tax basis. In addition to the value-added tax and business tax based on the value added tax based on the corresponding, the other are not corresponding.
Because most of the tax plan tax basis is the number of sales revenue or sales rather than value added, then take tax revenue and GDP in direct contrast to the ratio is very poor. The difference between the two methods is the root cause of the difference.