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计算方法不同带来带来税收增长速度与GDP增长速度互有高低
来 源:www.71-fuwu.com     发布时间:2016-7-26 10:56:02

其一,税收是按照现价征收的,税收增长率是按现价计算的,而统计局核算公布的GDP增长率是按照不变价核算的。2010年,我国工业品出厂价格和居民消费价格分别上涨3.3个、5.5个百分点;全年现价GDP增长率会高于不变价GDP增长率6个百分点左右,这样,二者的增幅的差距将同步缩小。


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.


其二,GDP的核算通常是按照生产法(产出减中间投入)计算的,而税收是根据不同的税种所对应的计税依据和税率分别计算征收的。现行税制规定,增值税以工商业增加值作为计税依据;消费税、营业税以销售收入(营业收入)或销售数量作为计税依据;


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.


所得税以企业利润作为计税依据;证券交易印花税以股票成交金额作为计税依据;财产税以纳税人拥有的财产数量(包括以往年度的财产)作为计税依据;进口税收以一般贸易进口值作为计税依据。除增值税计税依据与工商业增加值对应外,其他各项计税依据均不对应。


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.


由于大部分税收的计税依据是销售收入或销售数量而不是增加值,那么,拿税收与GDP直接对比,其可比性就很差。二者计算方法的不同是产生差异的根本原因。


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.


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