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一、中国财政收入占GDP的比重并不低从宏观层面和战略角度看财税制度,中国政府到底集中了多少资源,占GDP的比例有多大?关于这个问题,国内有很多说法,计算的口径也不一样,争论非常多。对于不同口径的数据,我们都要搞清楚。与很多国家相比,现在中国财政预算收入占GDP的比重是比较低的。我们的预算收入占GDP的比重约为20%多一点。发达国家一般都超过了30%,美国就是30%多。但中国跟其他国家的预算口径不完全一样,其中最大的不同是我们的预算收入中没有包括社保,而美国等国家的预算收入是包含社保的。如果把社保这部分去掉,美国预算收入占GDP的比重也是20%多一点,跟中国差不多;而日本预算占GDP的比重要少于20%。中国不含社会保障的预算收入占GDP比重已超过日本,与美国相当。这个数据对我们研究中国未来财政战略应该有重大影响。如果包括社保的预算收入,中国预算收入的比重比它们都要低,因为我们社保收入占GDP的比重很低。美国、日本社保收入占GDP的10%以上,而我们的社保收入只相当于GDP的5%左右。这个数据比较告诉我们:增加社会保障收入应该是未来财政战略的重要组成部分。
First, the proportion of China’s fiscal revenue in GDP is not low Macro-level and strategic point of view of the tax system, the Chinese government in the end how much resources are concentrated, the proportion of GDP how much? On this issue, there are many domestic claims, calculus also calculated Not the same, the debate is very much. We have to figure out the data of different caliber. Compared with many countries, the proportion of China’s budget revenue in GDP is now relatively low. Our budget revenue accounts for about 20% of GDP. Developed countries are generally more than 30%, the United States is more than 30%. However, the budgetary caliber of China is not exactly the same as that of other countries. One of the biggest differences is that we do not include social security in our budget revenue. The budget income of countries like the United States includes social security. If this part of social security is removed, the U.S. budget revenue will account for just over 20% of GDP, just like China, while Japan’s budget will account for less than 20% of GDP. China’s budget revenue excluding social security has surpassed that of Japan in terms of its GDP, equivalent to the United States. This figure should have a significant impact on our study of China’s future fiscal strategy. If you include the social security budget revenue, the proportion of China’s budget revenue is lower than they all, because our social security income as a share of GDP is very low. In the United States and Japan, social security revenues account for more than 10% of GDP, while our social security income is only about 5% of GDP. This comparison of data tells us that increasing social security income should be an important part of the future fiscal strategy.