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2014年,我国经济增速的持续下滑导致财政收入增速下降到8.6%,创下了23年以来的最低增速。不过,财政收入占GDP的比重并没有随之下降,反而较去年略微提高0.1个百分点。广义的政府收入占GDP的比重依旧保持在37.2%的高位水平上。1究其原因,首先,从财政收入结构看,税收收入受经济减速影响,增速下滑显著,其占财政收入的比重由2010年的88.1%,持续下降至2014年的84.9%;同时,非税收入的增速明显提高,占比增加到15.1%。非税收入成为地方政府弥补税收收入下降的重要手段。其次,从税收收入的结构看,以增值
In 2014, the continuous decline of China’s economic growth led to a decline in the growth of fiscal revenue to 8.6%, setting the lowest growth rate in 23 years. However, the proportion of fiscal revenue in GDP did not fall subsequently, but increased slightly by 0.1 percentage point as compared with last year. General government revenue as a share of GDP remained at a high of 37.2%. First, from the perspective of fiscal revenue structure, tax revenue was affected by the economic slowdown and the growth rate dropped significantly. Its share of total revenue continued to decline from 88.1% in 2010 to 84.9% in 2014. Meanwhile, Tax revenue growth significantly increased, accounting for 15.1%. Non-tax revenue has become an important means for local governments to make up for the drop in tax revenue. Second, from the tax revenue structure, in order to value-added