这个问题是由财税系统长期致力于提高财政收入占国内生产总值(GDP)的比重和中央财政收入占全国财政收入的比重(以下简称“两个比重”)的战略联想起来的。最近一段时间,财税部门的领导和财税理论界对“两个比重”问题很少提了,原因何在?因为近年来“两个比重”逐年提高,已经基本达到了预期的目标,不考虑社会保障费,与一些典型的市场经济国家相比也相差不大。现在的情况 This problem is reminded of the long-term commitment of the fiscal and taxation system to increasing the proportion of fiscal revenue in gross domestic product (GDP) and the proportion of central government revenue in the national fiscal revenue (hereinafter referred to as “the two proportions”). Recently, the leaders of the finance and taxation departments and the tax-theoretic circles seldom mention the issue of “two proportions.” What is the reason? Because the “two weights” have been increasing year by year in recent years, they have basically reached the expected goal, without regard to social security Fees, compared with some typical market economy countries or less. Current situation