Last September, the national tax revenue nearly 5.6 trillion year-on-year growth of 24.2%

First, the last three quarters of the total tax revenue 2010 1-September National tax revenue completed 5,595,737,000,000 yuan, an increase of 24.2%. Revenue growth in January-September presents the following two characteristics: first, tax revenue growth is faster, but still belongs to the recovery of growth.　　Revenue growth in January-September was relatively rapid, mainly because of the lower base last year, if compared with the total tax revenue in the same period of 2008, the average annual growth rate of two years is only 12.6%, far below the financial crisis before the tax growth, still belong to the resumption of growth. Second, tax revenue increases before the high and low.　　January-September, the total revenue income growth was 40.5%, 26.4%, 38.1%, 37.4%, 23%, 20%, 16.8%, 7.8%, 9.5%, the overall rate of growth showed a retreat. The main reason for the rapid growth of tax revenue in January-September is the steady and rapid economic growth. January-August, the value of the above-scale industry increased by 16.6%, urban fixed asset investment growth 24.8%, social consumer goods retail total growth of 18.2%, industrial enterprises above the scale to achieve profit growth of 55%, January-September, the general trade imports increased 45.4%, car sales increased by 35.97%,　　Drive domestic value-added tax, domestic consumption tax, business tax, import goods VAT consumption tax, enterprise income tax, vehicle purchase tax and so on faster growth. Second, the price level is rising.　　In January-September, the consumer price index and the factory price index of manufactured goods rose 2.9% and 5.5% respectively, increasing tax revenue accordingly. Third was the lower base of the same period last year.　　2009 1-September tax receipts rose 2.2%, and the relatively rapid increase in tax revenue in the first three quarters of this year was based on a lower income base last year, a recovery growth. Four is the policy adjustment warp tail.　　Last year, the implementation of oil tax reform and the annual increase in tobacco products consumption tax, the first few months of policy increase in warehousing less, this year, the domestic consumption tax to increase the tail. January-September, the main reason for the rise in tax revenue before the rise: first, the same period last year, the tax increase before the high, the income base gradually raised. Second, the oil tax reform and tobacco products consumption tax policy adjustment to the end. Third, the real estate transaction volume and the real estate price growth decline caused the partial tax revenue growth gradually to fall. Four is the general trade import growth rate gradually fell, making import tax growth decline.　　Five, energy-saving emission reduction and elimination of backward production capacity of the relevant industries tax revenue caused a certain impact. Second, the main tax revenue (i) domestic value-added tax January-September, the domestic value-added tax revenue 1,532,563,000,000 yuan, an increase of 12.1%.　　The proportion of domestic value-added tax revenue to tax revenue is 27.4%.　　In the sub-industry, January-September value-added tax increase of oil products increased by 71.5%, while billet steel and telecommunications equipment value-added tax decline is larger, respectively, down 22.5% and 17.9%.　　The tax base of the domestic value-added tax is the added value of industry and commerce. Domestic value-added taxThe main reason for the increase was the steady increase in industrial value, which increased by 16.6% in January-August and the factory price of industrial products rose by 5.6%. The main reason for the sharp increase in oil product value-added tax is the price increase.　　This year, the price of crude oil oscillation, and the state has repeatedly raised the price of refined oil products, improve the sales tax on the product value of VAT, so that refined oil value-added tax growth. The reason for the VAT reduction of steel billet is that the price of iron ore is rising, and the price of steel has increased the duty of purchase, reducing the tax of sales.　　The reason for the VAT reduction of telecommunication equipment is that the income from the export of telecommunication equipment is greatly reduced. (b) Domestic consumption tax in January-September, domestic consumption tax revenue growth faster, but the growth rate fell sharply. Domestic consumption tax revenue of 469.38 billion yuan, an increase of 32.2%, compared with the same period last year, the growth fell 46.8%.　　Domestic consumption tax revenue accounted for 8.4% of the total revenue.　　The income tax of domestic consumption is mainly concentrated in three items of automobiles, cigarettes and finished products, and the year-on-year growth is 58.4%, 38.3% and 22.6% respectively.　　The tax base of domestic consumption tax is the sales or sales of 14 kinds of specific goods, such as tobacco, alcohol, automobiles and refined products. The main reasons for the rapid growth of domestic consumption tax are as follows: first, the reform of oil tax and the consumption tax rate of tobacco products bring up the income increase. Second, the car production and sales are booming. In January-August, auto production grew 39.27% year-on-year.　　Third, the economic recovery led to cigarette growth, January-August, cigarette manufacturing products sales revenue growth of 17.73% year-on-year. The main reason for the growth rate of domestic consumption tax is lower than last year: one is the policy adjustment factor. Last year, the implementation of oil tax reform led to a high rate of consumption tax last year, the effect of this year's policy increase gradually subsided, the oil consumption tax from March growth rate fell sharply. Second, gasoline production growth slowed.　　Gasoline production grew by 5.4% in January-August, down 8.8% from a year earlier. (iii) Business tax January-September, business tax revenue growth faster, to achieve income of 835.661 billion yuan, an increase of 26.2%, compared with the same period last year, accelerated the growth of 12.7%.　　The proportion of business tax revenue to total revenue is 14.9%.　　In the taxable items, the real estate and construction business tax revenue growth rate is higher, the year-on-year increase of 43.3% and 28.8% respectively.　　The tax base of business tax is income from 9 industries, such as transportation, construction, financial insurance, post and telecommunications, culture and sports, entertainment, service, transfer of intangible assets and sale of real estate. The main reason for the rapid growth of business tax: first, the real estate and construction industry to maintain a rapid growth, driving real estate sales tax and construction business tax growth. January-August, commercial housing sales rose 12.6% Year-on-year, construction and installation project investment growth of 24%. Second, the rapid growth of passenger and freight transport volume, driving business tax growth in the transportation industry. January-August, passenger and freight volume increased by 7.8% and 14.8% respectively, compared to last yearThe same period accelerated by 4.6 and 10.5%. Third, the rapid development of the insurance industry, driving business tax growth.　　Insurance premiums rose 33% in January-August, and insurance investment income grew by 29.6%. (iv) Enterprise income tax January-September, the enterprise income tax to achieve a resumption of growth. Corporate income tax income of 1,090,810,000,000 yuan, an increase of 10.5%, although faster than last year's growth rate of 10.9%, but compared to 2007 and 2008 the same period of growth fell by 25.4 and 21.3% respectively.　　Corporate income tax revenue accounted for 19.5% of the total revenue.　　See, the majority of industries to achieve income, industrial enterprises to pay income tax 410.436 billion yuan, an increase of 43.4%, including refined oil, transportation equipment, paper enterprises income tax growth before the year-on-year increase of 229.6%, 99.2% and 76.4% respectively.　　The tax base of enterprise income tax is the total profit of enterprise. The main reasons for the recovery of enterprise income tax: First, the impact of the financial crisis, 2009 years ago three quarterly corporate income tax fell 0.4%, this year the rapid growth of corporate income tax income is based on a very low income base last year. Second, most industrial enterprises have increased profits since the year of January-August, the national scale of industry to achieve profit growth of 55%, correspondingly, January-September industrial Enterprise Income tax income increased by 43.4%. Third, since last year, the price of refined oil increased six times, so that the oil industry profits and income tax income growth.　　Four is to benefit from the growth of equipment investment and industrial structure adjustment, transportation equipment and paper industry, such as rapid development, corresponding to these income tax growth faster. (e) Personal income tax January-September, personal income tax income of 371.649 billion yuan, an increase of 21.5%.　　Individual income tax income is 6.6% of the total tax revenue.　　In sub-project, property transfer income tax and payroll income tax increase faster, year-on-year growth of 44% and 27.2% respectively.　　The tax base of personal income tax is the income of individuals (mainly urban residents). The main reasons for the recovery of personal income tax income: first, the tax authorities continue to strengthen the collection of personal income tax, and effectively guarantee the tax collection of individual income tax. Second, the national average wages of urban units continue to increase, the number of personal income tax threshold has gradually increased, while the financial industry and the computer services and software industry, such as high income people's average wage growth faster, the personal income tax has increased significantly, resulting in higher wages and salaries income tax income faster growth.　　Third, January 1 this year, the transfer of restricted shares to levy personal income tax, expanding the scope of the collection of personal income tax. (vi) Import and export tax revenue in January-September, import tax rapid growth, but gradually decline in growth. Imports of goods value-added tax, consumption tax revenue of 803.61 billion yuan, increased by 44.2%, tariff income of 156.556 billion yuan, growth of 47.6%.　　Import tax accounted for 17% of tax revenue. In the months to see, imports of goodsValue-added tax, consumption tax growth gradually fell, January growth rate of 51.1%, September growth fell to 16.2%.　　Tariff revenues also fell in the three quarter, with growth falling to 25.4% in September.　　Tariff and import tax base is the General trade import amount. The main reason for the gradual decline of import tax growth: first, the same period last year, import tax revenue before the high, the base gradually elevated. Second, the general trade import volume has fallen.　　January-September general trade imports rose 45.4%, respectively, than January-June, January-March growth rate fell 11.2, 26.8%. Third, other taxes income situation (i) the deed January-September, the tax revenue growth rate falls monthly. The deed was completed at 174.149 billion yuan, an increase of 43.6%.　　The proportion of tax revenue is 3.1%.　　In the months to see, the deed income before the low trend, the growth rate from January to 62.9% back to September 28.8%.　　The tax base of a deed is roughly equivalent to the total amount of land and property transactions.　　The main reason for the monthly decline in the tax rate is: Since April this year, the growth of commercial housing sales has fallen sharply, in January-August, commercial housing sales growth of only 12.6%, compared with January-June growth (25.4%) fell 12.8%, the income growth of the deed also slowed accordingly. (b) Vehicle purchase tax in January-September, vehicle acquisition revenue increased. Vehicle purchase tax revenue of 126.405 billion yuan, an increase of 54.5%, faster than the same period last year, the growth rate of 50.1%.　　Vehicle purchase tax revenue accounted for 2.3% of the total revenue.　　The tax base for vehicle purchase tax is the total sales of taxable vehicles (including automobiles, motorcycles, trams, trailers, agricultural vehicles). Vehicle purchase tax revenue to accelerate the growth of the reason: first, car sales to maintain rapid growth. January-September, the national car sales increased by 35.97%. The second is the reduction of vehicle purchase tax preference.　　The purchase tax for passenger vehicles of 1.6 litres and below is levied at a reduced rate of 7.5% per cent at the rate of 5%. (iii) Property tax in January-September, the real estate tax growth fell. Property tax revenue of 64.628 billion yuan, an increase of 9.5%, compared with the growth of the same period last year fell 10.1%.　　Property tax revenue accounted for 1.2% of the total revenue.　　The tax base of the real estate tax is the total amount of the original value and the rental income of the leased house.　　The main reason for the decline in real estate tax growth is the growth of housing holdings slowed, in January-August, commercial housing sales rose 12.6% Year-on-year, compared to the same period last year, a sharp drop in growth of 57.3%. (iv) Land-related tax revenue in January-September, land-related tax growth overall showed a retreat. Urban land Use tax income of 74.37 billion yuan, an increase of 7.7%, compared with the same period last year, the growth fell 6.2%; land value-added tax revenue 94.146 billion yuan, a year-on-year increase of 82.4%, compared with the same period last.4%. Farmland Occupation tax income 64.029 billion yuan, the year-on-year growth of 48.1%, compared with the same period last year, the growth fell by 79.7%. The tax base of urban land use tax is the land area occupied by taxpayers.　　Urban land Use tax growth is the main reason for the decline in land tenure growth slowed, in January-August, commercial housing sales increased by 6.7%, compared with the same period last year, a sharp drop in growth of 36.2%. The tax base of the land value-added tax is the total amount of the value-added income of the taxpayer selling new and second-hand housing. The main reason for the increase of land value-added tax revenue in January-September is that the first half of the year's real estate sales and price growth faster, resulting in the rate of progressive levy of land value-added tax to achieve rapid growth. Second, local tax authorities have strengthened the land value-added tax liquidation. Third, the land value-added tax base was lower in the same period last year.　　However, in the second half with the growth of commercial housing sales fell sharply, land value-added tax growth also slowed correspondingly. The tax base of farmland occupation tax is the actual cultivated area occupied.　　The main reason for the growth of farmland occupation tax is that the base was higher in the same period last year. (v) the stamp duty on securities transactions continued to negative in January-September. The stamp duty on securities transactions was 36.223 billion yuan, down 4.4% per cent.　　The ratio of stamp duty of securities transactions to tax revenue is 0.6%.　　In a month, the stamp duty on securities transactions increased (446.8%) in January, and 7.7% in May.　　The tax base of the securities transaction stamp duty is the total amount of the trading of A and B shares.　　The main reason for the reduction of the stamp duty on securities transactions is the decline in the volume of securities transactions, 2010 1-August, the stock turnover fell 10.7% year-on-year. 1-September tax revenue maintained steady and rapid growth. Recently, the state to improve the deposit and lending rate and other macro-control measures are expected to bring down the economic growth, but because the changes in tax revenue slightly lag behind the development of national economy, the annual tax revenue budget task is expected to be completed successfully.