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自八十年代我国陆续实施利改税政策以来,到九十年代我国税收收入占到总财政收入的90%以上,税收已成为我国最主要的财政收入形式。通过1994-2015年相关数据分析,发现国内生产总值、国家财政支出与进出口总额都在不同水平上影响着我国税收增长。
Since China started to carry out the policy of profit and tax reform in the 1980s, China’s tax revenue accounted for over 90% of the total fiscal revenue by the 1990s. Taxation has become the most important form of government revenue in our country. Through the analysis of relevant data from 1994 to 2015, it is found that the gross domestic product, state fiscal expenditure and total import and export all affect the tax revenue growth in our country at different levels.