我国当前财政收入结构研究

Research on Current Financial Revenue Structure in China

运用主流的分类方法研究我国当前的财政收入结构,分为中央和地方的纵向收入结构以及税收收入和非税收入的横向收入结构。剖析了税收收入结构;在研究纵向财政收入结构时,考察两种口径的财政收入在中央和地方之间分配的情况,发现不管是在哪种口径下,中央财政收入占比都有轻微下降的趋势,财政收入的集中度下降且很低。研究横向财政收入结构时,考察两种口径的税收在无偿收入中所占的比重,前者显示了偏低的税收占比水平,后者则预示着我国税收比重提升的巨大潜力。研究税收收入结构时,将税收主要分为直接税和间接税,最终发现我国的直接税比重偏低,与经济发展程度不符。

The use of mainstream classification methods to study China＇s current fiscal revenue structure is divided into central and local vertical income structures and the horizontal income structure of tax revenue and non-tax revenue. An analysis of the structure of tax revenues; when studying the structure of vertical fiscal revenues, we examined the distribution of fiscal revenue of the two calibers between the central government and local governments, and found that regardless of the calibre, the proportion of central fiscal revenue has declined slightly. The trend is that the concentration of fiscal revenue has declined and is very low. When studying the structure of the horizontal fiscal revenue, we examine the proportion of two kinds of tax revenues in unpaid income. The former shows a low proportion of tax revenue, while the latter indicates a huge potential for the increase of tax revenue in China. When studying the tax revenue structure, the taxation is mainly divided into direct tax and indirect tax. Finally,the proportion of direct tax in China is found to be low, which is inconsistent with the degree of economic development.