曾有传闻:中国“税负痛苦指数”居世界第二。如果单计预算内财政收入,这个传闻肯定经不起推敲。然而,我国政府收入由预算内、预算外、制度外三块财力组成,后两者所占比重畸高。据《关于2005年中央和地方预算执行情况与2006年中央和地方预算草案的报告》,2005年全国财政收入达到31627．98亿元(不含债务收入);制度内的预算外财政收入, There have been rumors: China’s “tax burden index” ranks second in the world. If we count the fiscal revenue alone, this rumor will certainly not withstand scrutiny. However, the revenue of our government consists of three financial resources, namely budgetary, extra-budgetary and institutional, the proportion of the latter two being extremely high. According to the “Report on the Implementation of the Central and Local Budget in 2005 and the Draft Central and Local Budget in 2006”, the national fiscal revenue in 2005 reached 3.162798 trillion yuan (excluding debt income); the extrabudgetary financial revenue within the system,