CAJ | 학술논문

近几年我国税收收入占财政收入比重有所降低,由于国际统计口径的不同使得我们无法直接就此进行国际比较。通过调整数据口径,分析我国财政收入结构并进行国际比较。我国目前税收收入是财政收入主体,税收收入占财政收入的比重与发达国家差距不大;债务收入相对发达国家来说规模较小,短期内对我国造成债务危机的可能性不大。我国在向税收国家转型的过程中,需要控制债务规模。
근궤년아국세수수입점재정수입비중유소강저,유우국제통계구경적불동사득아문무법직접취차진행국제비교。통과조정수거구경,분석아국재정수입결구병진행국제비교。아국목전세수수입시재정수입주체,세수수입점재정수입적비중여발체국가차거불대;채무수입상대발체국가래설규모교소,단기내대아국조성채무위궤적가능성불대。아국재향세수국가전형적과정중,수요공제채무규모。
Recently the proportion of tax revenue to the total government revenue has been decreasing,and we can＇t make an international comparison for the difference among statistical approaches.This paper analyzes China＇s fiscal revenue structure and international comparisons through an adjustment of the statistical approaches.Tax revenue is the main body of financial income in China,and the gap is little between the proportion of tax revenue to total fiscal revenue and those of developed countries.Debt income is relatively smaller than what of developed countries,and the possibility of China caused by the debt crisis in the short term is unlikely.In the process of transition to tax countries,China needs to control the debt scale.