摘要
财政收入与财政支出在时间进度、增长率和规模等方面均存在差异,财政收支差异加重了宏观税负水平。改革预算管理制度,加大财政收支管理与监督力度,有效控制财政平衡关系,增强财政收支的协调性,并在财政可承受范围内,探索有效的结构性减税措施,有助于降低宏观税负水平。
There are differences between the fiscal revenue and expenditure in time, the rate of increase, scale, which increases the level of macro tax burden. The reform of budget management system, increasing the fiscal revenue and expenditure management and supervision, effective controlling of fiscal balance, enhancing coordination of fiscal revenue and expenditure is the effective way to reduce the level of macro tax burden.
出处
《吉林金融研究》
2013年第5期24-28,61,共6页
Journal of Jilin Financial Research
关键词
财政收支
差异
宏观税负
Financial Revenue and Expenditure
Difference
Macro Tax Burden