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本文对我国财政收入占GDP比重相关的三个问题进行了再思考,即指标的内涵功效、横向比较的偏低以及纵向变动的成因解释。财政收入占GDP比重反映的应是财政调节能力,用其测度宏观税负水平有一定局限性。我国财政收入的统计口径与国际标准存在较大差异,调整后发现与其他国家相比不存在明显偏低。进一步从经济结构和土地财政视角,分析了近年来我国财政收入占GDP比重不断变化的原因。
This paper re-examines three issues related to the proportion of China’s fiscal revenue in GDP, namely, the connotation and effectiveness of the indicators, the comparatively low horizontal comparison and the explanation of the causes of the vertical changes. The proportion of fiscal revenue in GDP should reflect the ability of fiscal adjustment, and there are some limitations in measuring the macro tax burden. There is a big difference between the statistical standards of China’s fiscal revenue and international standards. After adjustment, there is no obvious low comparison with other countries. From the perspective of economic structure and land finance, this paper analyzes the reasons why the proportion of China’s fiscal revenue in GDP keeps changing in recent years.