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(一)税收是组织财政收入的重要手段,税收收入是财政收入的主要来源,在一定程度上反映该时期财政发展的规模和水平.税收收入占国民收入的比重是一个相当重要的问题,它是衡量一个国家经济财政实力的重要标志,又是衡量宏观税收负担的尺度.其比重适当,有利于组织财政收入,促进经济发展;如比重过低,国家财力过紧,入不敷出,则会制约经济的发展.当前,我国的税收收入占国民收入比重下降幅度较大,据资料统计,1988年税收收入占国民收入的比重为17.2%,比1978年30.4%下降了13.2个百分点.这个比重不仅低于发达国家,也低于发展中国家.据了解,发达国家税收收入占国民收入的比重一
(1) Tax revenue is an important means of organizing financial revenue, and tax revenue is the main source of fiscal revenue, which to some extent reflects the scale and level of financial development during this period. Tax revenue as a share of national income is a very important issue. It Is a measure of a country’s economic and financial strength an important symbol of the macro tax burden is a measure of its scale appropriate proportion will help organize the fiscal revenue and promote economic development; such as the proportion is too low, the state’s financial resources are too tight, will make ends meet, it will restrict the economy At present, China’s tax revenue accounts for a big drop in the share of national income. According to statistics, in 1988 tax revenue accounted for 17.2% of national income, down 13.2 percentage points from 30.4% in 1978. This proportion is not only low In developed countries, but also lower than that in developing countries. It is understood that the tax revenue of developed countries as a share of national income one