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财政收入占国民收入的比重,是国民收入分配的一个线合性指标,它反映了国家财力集中的程度,制约着财政收入的数量界限。目前,我国财政收入占国民收入的比例大幅度下降,从1978年的37.2％下降到1989年的22.1%,到1990年又下降为21.7％,比重的严重下降,不仅使我国财政发展举步维艰,陷入困境,而且严重影响了国家财政再分配职能。鉴于财政筹集资金、分配资金、管理监督的职能作用,以及它对国民经济的协调发展和治理整顿任务完成的重要作用,提高财政收入比重是非常必要的。为此,提出以下对策:
The proportion of fiscal revenue in the national income is a linear indicator of the distribution of national income. It reflects the degree of national financial concentration and restricts the quantitative bound of fiscal revenue. At present, the proportion of China’s fiscal revenue in the national income has dropped sharply from 37.2% in 1978 to 22.1% in 1989 and dropped to 21.7% in 1990, a serious decline in the proportion. This not only made our financial development difficult and caught up Dilemma, but also seriously affected the national financial redistribution function. In view of the important role of finance in raising funds, allocating funds and supervising and supervising, as well as its important role in the coordinated development of the national economy and the task of rectifying and reorganizing the economy, it is necessary to increase the proportion of fiscal revenue. To this end, the following measures proposed: