党的十五大报告指出,要逐步提高财政收入占国民生产总值的比重。在市场经济条件下,提高财政收入的比重,关键是提高税收收入占 GDP 的比重。在现行名义税率和税收征管水平短期内不可能发生实质性变化时,提高税收收入比重的中短期政策应定位于扩大税基,其中在我国目前特定的国民 The report of the 15th CPC National Congress pointed out that it is necessary to gradually increase the proportion of fiscal revenue in the gross national product. Under market economy, the key to raising the proportion of fiscal revenue is to increase the share of tax revenue in GDP. In the current nominal tax rate and the level of tax administration is unlikely to materially change in the short term, the proportion of tax revenue to increase the short-term policy should be focused on expanding the tax base, which in our country at present specific nationals