中国政府收入经济属性的核算解析

• 作 者: 宋旭光
• 机 构: 北京师范大学国民核算研究院政府财政统计研究中心,
• 出 处: 财政研究
• 发表日期: 2013年09期
• 关键词: 政府收入 政府财政统计 政府收支分类 税收收入 社会缴款 分类改革 公共财政框架 经常税 房产税 资本税

继续深化政府收支分类改革是我国公共财政体系建设的必然要求。本文在国民经济核算体系和政府财政统计手册的理论框架下,对我国现行政府收入类别的经济属性进行了区分,研究认为我国政府收入的某些经济分类还存在着一些问题,而在准确界定政府收入经济属性的基础上简化类别、优化结构是下一步政府收入分类改革的重点。

Continue to deepen the reform of the government revenue and expenditure is the inevitable requirement of the construction of public financial system in our country. Under the theoretical framework of national economy accounting system and government fiscal statistics handbook, this paper makes a distinction between the economic attributes of current government revenue categories in our country. Some studies have found that there are still some problems in some economic categories of government revenue in our country. However, Based on the economic attributes of income, simplifying the categories and optimizing the structure are the priorities of the government revenue classification reform in the next step.