国家税务总局：我国税收的调节分配功能在增强，税制结构在优化

Group 1 - The core viewpoint of the news is the analysis of tax revenue characteristics during the "14th Five-Year Plan" period, highlighting the impact of various factors on tax income and its alignment with GDP growth [1][4] - The tax revenue (excluding export tax rebates) is expected to exceed 85 trillion yuan during the "14th Five-Year Plan," which is approximately 13 trillion yuan more than the total tax revenue during the "13th Five-Year Plan" [3] - The proportion of direct taxes has increased to over 40% during the "14th Five-Year Plan," reflecting an enhancement in the redistributive function of the tax system and an optimization of the tax structure [2][3] Group 2 - Economic factors primarily determine tax revenue, but elements such as tax cuts and price fluctuations can cause discrepancies between economic growth and tax income [4] - The decline in tax revenue growth from traditional industries, particularly real estate, contrasts with the positive momentum of emerging sectors, which, however, currently contribute less to overall tax revenue [4] - The impact of the Producer Price Index (PPI) on tax revenue has been significant, with historical data showing a direct correlation between PPI changes and tax income fluctuations [4]