随着经济体制改革的不断深入,我国国民经济高速度向前发展,取得了可喜的成果。但是同时,在国民经济体系中还存在许多不平衡因素,其中,财政收支不平衡是一重要因素。目前我国财政收入增长的速度仍然偏低,收不抵支,连年出现财政赤字,给国民经济的正常发展造成隐患。为了确保财政收支平衡,除转换政府职能,大力压缩不必要的财政开支以外,还须通过各种途径增加财政收入,满足必要的支出需要。其途径主要如下: 一、促进各行各业提高经济效益,扩大税基,是增加财政收入的根本途径。 我国各级财政的财源主要是物质生产部门创造的国民收入,特别是纯收入,即通常所说的 With the continuous deepening of economic restructuring, the national economy of our country has been developing at a high speed and achieved encouraging results. However, at the same time, there are still many imbalances in the national economy. Among them, unbalanced revenue and expenditure are an important factor. At present, the rate of increase in fiscal revenue in our country is still relatively low, and the fiscal deficit has been incurred in successive years, posing a potential risk to the normal development of the national economy. In order to ensure a balanced fiscal revenue and expenditure, in addition to transforming government functions and greatly reducing unnecessary financial expenditures, various channels must be adopted to increase fiscal revenue and meet necessary expenditure requirements. The main ways are as follows: First, to promote all walks of life to enhance economic efficiency and expand the tax base is the fundamental way to increase financial revenue. The fiscal resources at all levels in our country are mainly the national income created by the material production sector, especially the net income, commonly referred to as