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以北京市石景山区2006-2015年地区生产总值与财政收入数据为基础,对“十一五”和“十二五”两个时期的财政边际收入率、财政收入率数据进行比较分析,从财税政策、经济效益和税收管理三方面分析财政收入高于GDP增长的原因,并得出结论:当区域经济发展尚处于转型期,很多因素都在剧烈变化,财政收入(或税收收入)增长高于GDP增长是合理的。
Based on the data of GDP and revenue of Shijingshan District, Beijing from 2006 to 2015, the paper analyzes the marginal revenue and fiscal revenue rate of the two periods of “Eleventh Five-Year Plan” and “Twelfth Five-Year Plan” After analyzing the reasons why the fiscal revenue is higher than the GDP growth from the aspects of fiscal and taxation policies, economic benefits and taxation management, the author concludes that when the regional economic development is still in the process of transformation, many factors are drastically changing. The fiscal revenue (or tax revenue) Income) growth is higher than the GDP growth is reasonable.