The impact of tax policy adjustment. In recent years, the tax policy has been further improved, the role of tax regulation of economic adjustment and distribution functions to further play. Tax policy adjustment effect on tax revenues have increased and decreased, to "Eleventh Five Year" period tax changes most of 2009 as an example: the full implementation of value-added tax reform, support technology progress of enterprises and technological transformation, the annual reduction in tax revenue 123.5 billion yuan;
Reduce the small displacement passenger car vehicle purchase tax rate, the annual reduction in vehicle purchase tax 203 billion yuan; the securities transaction stamp tax rate fell to 1 per thousand, and changed to impose unilateral, annual estimates reduce 880 billion yuan. Similarly, some policy adjustments, such as fuel tax reform, has brought about an increase in tax revenues. All of these affect the relationship between tax revenue and the increase of GDP.
Strengthen tax collection and management and other factors. In the past, due to the tax collection and management level is relatively backward, resulting in a number of tax losses. In recent years, with the development of the information-based construction of the revenue from tax, tax collection and management tools have improved significantly, collection efforts continue to increase, continuously improve the quality and efficiency of tax collection and management, a corresponding reduction in the loss of tax revenue, thereby improving the revenue growth rate. But this change has no direct relation with the change of GDP.