江西税收收入与GDP增长相关性分析

GDP是衡量经济成果的总指标，是最大口径的经济税源。江西经济以高于全国平均水平的速度高速增长，但税收收入占GDP的比重只有10．18％（2007年），远远低于全国水平（20．05％）。通过对江西与全国的税收收入与GDP相关性的实证分析比较，分别提出了经济因素和非经济因素对江西税收收入变化的影响。江西税收收入规模较小的主要原因是经济结构不合理、企业经济效益较低以及税收政策与税收征管对税收收入的影响，要扩大江西税收收入的规模应该优化经济结构、提高企业经济效益、适当调整税收政策，加强税收征管。

Analysis on Relevance between Tax Revenue and GDP Growth in Jiangxi

GDP is an overall indicator in measuring economic achievements and the largest economic tax sources.Economy in Jiangxi is growing faster than the average national growth,but the tax revenue is only 10.18 percent of GDP(2007),which is far below the national level(20.05 percent).Compared tax revenue of Jiangxi with the relevance of the GDP based on the empirical analysis,major economic and non-economic factors are put forward on the changes of tax revenue in Jiangxi.The reasons include irrational economic structure,lower economic efficiency,and effects of tax policies and tax collection and management.In order to expand the scale of the tax revenue in Jiangxi,some measures are suggested as following: optimize economic structure,improve economic efficiency,appropriately adjust tax policy and improve tax collection and management.