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财政收入占国内生产总值的比重,称为国民经济的财政负担率,它综合反映出政府与微观经济主体之间占有和支配社会资源的关系,反映政府调控经济运行和影响社会资源配置的程度和地位。由于我国财政收入的主体是税收收入,因此,在税收体制和政策不变的情况下,财政收入会随经济繁荣而增长,随经济衰退而下滑。从总体上来讲,财政收入增长率应和经济增长率趋同,但近年来我国财政收入增长率却快于 GDP 增长率。“九五”期间财政收入年均增长率16.5%,GDP 年均增长率8.3%,相差8.2个百分点;财政收入占 GDP 的比重呈上升趋势,达到15%。这种现象是由多种因素造成的,是我国经济体制、财税体制转
The proportion of fiscal revenue in GDP is called the financial burden of the national economy. It reflects the relationship between the possession and control of social resources between the government and the micro-economic entities, and reflects the extent to which the government controls the economic operation and affects the allocation of social resources And status. Since the main body of our fiscal revenue is tax revenue, with the tax system and policies unchanged, the fiscal revenue will grow with economic prosperity and decline with the economic downturn. Generally speaking, the growth rate of fiscal revenue should converge with the economic growth rate, but the growth rate of fiscal revenue in China in recent years is faster than the GDP growth rate. The average annual growth rate of fiscal revenue during the “Ninth Five-Year Plan” period was 16.5%, with an average annual growth rate of 8.3%, a difference of 8.2 percentage points. The proportion of fiscal revenue in GDP was on an upward trend to 15%. This phenomenon is caused by many factors and is the result of the economic system and fiscal and taxation system in our country