论文部分内容阅读
70年代末以来,我国预算内财政收入占GDP比重呈明显下降趋势,国家需要用钱的地方很多,而国家集中性财力严重不足;预算内财政收入占GDP比重年年下降,而总体上人民负担不轻。究其原因,主要是因聚财上违背科学合理的原则,聚财渠道多元化,费大于税,财力分散。解决的对策,主要应着眼于规范财政分配制度,缩费扩税;进一步完善税制,加强税收征管,减少偷逃税,走内涵增收的聚财之道
Since the late 1970s, the fiscal revenue in China’s budget has dropped significantly as a share of GDP. The country needs to spend a lot of money and the state has a serious lack of centralized financial resources. The budgetary revenue as a share of GDP declines from year to year. On the whole, people’s burden Not light. The reason is mainly due to the principle of collecting money that is contrary to scientific and reasonable principles, diversifying the channels of collecting money, and the fee is greater than the tax and the financial resources are scattered. The solution to this problem should mainly be to regulate the fiscal distribution system and reduce the tax burden on a reduced scale. To further improve the tax system, strengthen tax collection and administration, reduce tax evasion and increase revenue through enrichment