Structural factors The essence of the rapid growth of fiscal revenue in 2007 is structural growth, that is to say, the growth rate of fiscal revenue is the result of ultra-high tax growth, and the reasons for structural growth are mostly special factors of policy and one-off, which are not sustainable. Specifically, 0.6% of the fiscal revenue increase from 965438 to 2007 comes from tax revenue and 8.4% from non-tax revenue. In the tax increment, the contribution rate of value-added tax, enterprise income tax and stamp duty on securities transactions reached 53.7%, while the contribution rate of other taxes was 46.3%. From the perspective of tax revenue growth, stamp duty on securities transactions has the largest growth rate, with the growth rate of 10 17.4%, and land-related taxes have increased by 63% over the previous year. In addition, the growth rates of deed tax, corporate income tax, personal income tax, resource tax and vehicle purchase tax are all around 30%. The growth rate of non-tax revenue is at an average level, but the total revenue and incremental scale are still large. The reasons for the growth structure of fiscal revenue in 2007 are as follows: First, after the adjustment of economic structure, the proportion of the added value of the primary industry to GDP decreased, while the proportion of the added value of the secondary and tertiary industries to GDP increased continuously. The growth rate of the added value of the secondary and tertiary industries was higher than that of GDP, while China's fiscal revenue (especially value-added tax) mainly came from the secondary and tertiary industries, which promoted the overall fiscal revenue to exceed the GDP growth rate. Second, in 2007, the capital market was unprecedentedly prosperous, and the business tax, deed tax, property tax and land tax brought by finance, insurance, real estate and construction and installation industries increased rapidly. Third, the economic benefits of enterprises and the income of residents have improved, and the upgrading of consumption structure has accelerated, which has brought about a substantial increase in corporate income tax, personal income tax, consumption tax, vehicle purchase tax and other related taxes. Fourth, the rapid growth of foreign trade imports? In particular, the rapid growth of the total import volume of general trade has promoted the rapid growth of tariffs and import taxes. Fifth, the role of policy factors. In 2007, some tax policies were implemented, such as levying business tax on personal transfer of housing, increasing stamp duty rate on securities transactions, adjusting the tax rate of some resource products, canceling or reducing the export tax rebate rate of 283 1, and increasing urban land use tax. The policy effect of expanding consumption tax in 2006 is also fully manifested, and these policy factors have effectively promoted fiscal revenue. Sixth, non-tax revenue items such as operating income of state-owned capital, paid use income of state-owned resources (assets) and oil special income increased more and the growth rate was higher. These factors are also the structural reasons for the rapid growth of China's fiscal revenue in 2007. (v) Statistical and price factors 1. Statistical factors Fiscal revenue is calculated at the current price at a certain point in time, while GDP growth rate is usually calculated at constant or comparable prices. Due to different statistical methods, the growth rate of fiscal revenue relative to GDP has partially inflated. In 2007, the nominal growth rate of GDP was 17%, the real growth rate was 1 1.4%, the nominal growth rate of fiscal revenue was 32.36%, and the real growth rate was 26.08%. It can be seen that the gap between fiscal revenue growth rate and GDP growth rate is different under different statistical methods. To compare statistical indicators, we must first unify accounting methods, and then exclude the influence of price. Therefore, it will be more scientific to compare the actual growth rate, from which we will find that the actual gap between fiscal revenue growth and GDP growth is not that big. Statistics show that after 1997, the proportion of fiscal revenue to GDP (hereinafter referred to as "the proportion") and GDP growth rate all showed an upward trend, among which the average proportion of 1997 to 2006 was 14.77%, accounting for an average annual growth rate of 5.88% and GDP growth rate of 9.2%. The growth rate of fiscal revenue is generally on the rise, but due to fluctuations in some years, the average annual growth rate is15.63%; However, in 2007, the proportion suddenly increased to 20.8%, the growth rate of proportion suddenly increased to 13. 18%, and the growth rate of fiscal revenue suddenly increased to 26.08%. In addition, the statistical caliber of fiscal revenue and GDP is different. Because China's tax policy includes the provisions of "levy first and retreat" and "levy first and return later", the fiscal revenue includes some income collected in advance and returned later, resulting in "inflated" fiscal revenue; Because China has not included fictitious economic activities such as stock trading and second-hand real estate trading that bring high taxes, and some emerging industries that generate a large amount of taxes into the statistical scope of GDP, it has caused a "virtual reduction" in GDP. It can be seen that if the statistical methods and caliber are unified, all the indicators of China's fiscal revenue as a proportion of GDP in the past decade are not too high, and the ultra-high value in 2007 is only an individual phenomenon. 2. Price factors Considering the influence of price factors, there is still some price redistribution in the increase of fiscal revenue, which is divided into three situations: First, the inflation tax caused by inflation, an objective monetary phenomenon. The second part is the change of product price. When there is a structural price increase, the distribution of financial resources will change, which may lead to an increase in fiscal revenue. Third, the tax structure is affected by prices. For the turnover tax with proportional tax rate, the growth rate of tax revenue is equal to the rate of price increase, and the fiscal revenue only increases in name, but not in fact. For the income tax with progressive tax rate, rising prices will raise the tax rate grade, and the fiscal revenue will increase both nominally and actually. The rapid growth of fiscal revenue in 2007 was greatly influenced by price factors. In that year, China's consumer price rose by 4.8% over the previous year. Because there was no inflation caused by issuing currency to cover the deficit, the latter two situations mainly appeared in 2007. First of all, in 2007, there was a structural price increase in China, and the prices of energy, raw materials, food and real estate rose rapidly, among which the price of food rose by12.3%; The purchase price of raw materials, fuel and power increased by 4.4%; The production price of agricultural products (13.60, -0. 10, -0.73%) rose18.5%; The sales price of houses in 70 large and medium-sized cities rose by 7.6%, which led to a substantial increase in related taxes. Secondly, China's current tax system is a dual-subject tax system with turnover tax and income tax as the main body, which has achieved nominal and real growth of fiscal revenue in the case of rising prices. Due to the high proportion of turnover tax, most of the fiscal revenue growth affected by price factors in 2007 was nominal growth. (6) What are the collection and management factors under the assumption that the tax system and economic scale remain unchanged? Due to the increase of tax collection and management, tax revenue has increased, which is called "management growth". For a long time, China's tax collection and management has been stuck in the experience management stage, and there are some problems such as incomplete coverage of tax source management, ineffective monitoring, inconsistent and serious law enforcement, light treatment of tax arrears, ineffective coordination of tax departments, and many illegal phenomena of tax evasion and tax fraud, which have caused a large loss of tax revenue. In recent years, the concept of tax collection and management in China has gradually changed to "tax service", and tax supervision and management have been strengthened, which has made great contributions to the sustained and rapid growth of China's fiscal revenue. In 2007, the tax authorities further strengthened tax collection and management. In terms of personal income tax, taxpayers with an annual income of more than 6.5438+0.2 million yuan have successfully declared personal income tax in local tax authorities, improved the management of full withholding declaration, strengthened the collection and management of income tax on the transfer of second-hand houses and other property, and largely made up for the decrease brought about by raising the personal income tax threshold. In terms of land value-added tax, tax authorities at all levels cleaned up the land value-added tax of real estate development enterprises according to law, and the collection management was significantly strengthened compared with previous years. In terms of tax and fee reform, we will continue to push forward the "fee-to-tax reform" and intensify efforts to clean up extra-tax fees. These measures effectively plug the tax loopholes and curb tax evasion, which is an important condition for the sustained and rapid growth of China's fiscal revenue. In addition, we should also see that in the practice of tax collection and management, there are indeed phenomena such as living within our means, overcharging, listing fees and idling loans, which is one of the reasons for the "inflated" part of China's fiscal revenue. The root of the inflated fiscal revenue is that the country has long regarded GDP and fiscal revenue growth as the performance evaluation indicators of local governments. Some local governments, in pursuit of political achievements, will cover up the waste of resources and damage to the environment to some extent, which is contrary to the requirements of Scientific Outlook on Development. However, this is only a local problem in the process of fiscal revenue collection and management, and it cannot be considered as a global problem caused by the sustained and rapid growth of fiscal revenue, nor can these problems threaten the ability of sustainable economic development. At present, China is trying to make performance appraisal indicators green, which can not only eliminate the source of inflated fiscal revenue, but also protect resources and environment to a certain extent, which is conducive to building a resource-saving society and an environment-friendly society.