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优化公共收入结构:财政增收的重要途径之一
引用本文:刘尚希,杨良初,李成威. 优化公共收入结构:财政增收的重要途径之一[J]. 杭州师范学院学报(社会科学版), 2005, 0(5): 1-8
作者姓名:刘尚希  杨良初  李成威
作者单位:财政部,财政科学研究所,北京,100036
摘    要:当前国家财政承受着各种改革成本的重负和支持发展的迫切要求,适度扩大财政收入规模仍是现阶段必要的选择。近几年来,作为公共收入主要形式的税收收入增长很快,明显超出了GDP的增速。要扩大财政增收,除了继续关注税收以外,各种非税收入也是不可忽视的重要来源。财政增收既要注重结果,更要注重过程,充分考虑各种收入形式对经济效率和社会公平的影响,以避免导向上的畸轻畸重而致使公共政策出现偏颇。应在最小效率损失前提下,最大限度地增加公共收入,促进各种形式的公共收入协调增长。一方面,要进一步完善以税收为主的公共权力收入的稳定增长机制;另一方面,要广开财源,大力挖掘公共产权收入值得高度重视的增长潜力,采取有效措施防止公共产权收入的流失,减少分配不公,增强预算的完整性。

关 键 词:公共收入  财政  税收收入  公共产权收入
文章编号:1293/Z(2005)05-0001-08
修稿时间:2005-09-01

An Important Way to Increase Fiscal Revenues: Optimizing the Structure of Public Income
LIU Shang-xi,YANG Liang-chu,LI Cheng-wei. An Important Way to Increase Fiscal Revenues: Optimizing the Structure of Public Income[J]. Journal of Hangzhou Teachers College(Humanities and Social Sciences), 2005, 0(5): 1-8
Authors:LIU Shang-xi  YANG Liang-chu  LI Cheng-wei
Abstract:In accordance with China's impending needs of alleviating reform costs of various kinds and secure financial support for further development,the national financial administration shall make it a priority to increase properly its fiscal revenues at the present stage.The recent years have witnessed a rapid growth in tax revenue,the major form of public income,and it is far higher than the national GDP growth rate.Therefore,in order to ensure an increase in fiscal revenue,all other important sources of non-tax revenues should be concerned.With an eye on the results,we should focus on the process of tax revenue collection,taking into account the impact on economic efficiency and social fairness incurred by different revenue taxation forms.Not affecting public policies to be colored with biased orientations,the increase in public income should be based on the well-balanced growth of various public incomes and lowest possible cost of efficiency.In maintaining a stable growth,two strategies need to be implemented.One is to improve the taxation mechanism for the exercise of public power;the other is to tap the taxation potential for public properties by preventing income loss of state-owned assets,allocation unfairness,and incomplete budgeting.
Keywords:public income  financial administration  tax revenue  income of public property
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