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一、我国政府收人机制的特点及对税收的影响 市场经济国家。财政收入最基本的来源是税收,而财政收入又基本上等同于政府收入,税收占国内生产总值(GDP)的比重往往成为判断政府收入规模的唯一标准。而在我国,政府收入并不等同于财政收入,除了以税收为主要组成部分的预算内财政收入外,还有为数相当大的游离于预算外的收入,其主要来源是政府部门的收费。目前按保守估计,各种游离于财政预算之外的非规范性政府收费与财政预算内收入之比大约为3:2。这种特有的政府收入机制一方面出现费强税弱、费挤税的
First, the characteristics of China’s government revenue mechanism and the impact of tax market economy countries. The most basic source of fiscal revenue is tax revenue, which in turn is essentially the same as government revenue. The tax revenue share of gross domestic product (GDP) tends to be the only measure of government revenue. In our country, government revenue is not the same as fiscal revenue. In addition to the budgetary revenue with tax as its main component, there are quite a large number of extra-budgetary incomes, the main source of which is government fees and charges. According to conservative estimates, the ratio of non-standard government fees and receipts in the budget to those outside the budget is about 3: 2. On the one hand, this peculiar government revenue mechanism appears fee-consuming and fee-based taxation