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所谓的财政收入规模,是指财政收入占国内生产总值(GDP)或国民生产总值(GNP)的比重。本文的研究,旨在说明确定多大的规模才能达到既可推动经济快速增长,又不过分增加纳税人的负担,也就是说确定一个与经济增长相吻合的适度财政收入规模。 一、评判财政收入规模是否合理的基准选择 在财政收入规模问题上,理论界探讨颇多,比较流行的观点是我国财政收入过小,得出的结论就是必须提高“两个比重”(即提高财政收入占国民收入的比重和中央财政收入占财政总收入的比重,我们暂且称这一观点
The so-called fiscal revenue scale, refers to the fiscal revenue as a share of gross domestic product (GDP) or gross national product (GNP). The purpose of this paper is to show how much the scale can be set in order to reach the goal of not only boosting the rapid economic growth without excessively increasing the taxpayers’ burden, that is, to determine an appropriate fiscal revenue scale in line with economic growth. I. Criteria for judging whether the scale of fiscal revenue is reasonable or not The theoretical circles have discussed quite a lot about the scale of fiscal revenue. The more popular view is that our fiscal revenue is too small, and the conclusion drawn is that we must increase the “two weights” Financial revenue as a share of national income and the central government revenue share of total financial revenue, we will call this view