我国税收国家发展的实证分析与国际比较  

The Empirical Analysis and International Comparison on the Development of Tax-state in China

作　　者：白彦锋[1] 杨艺婷[1] 

机构地区：[1]中央财经大学财政学院,北京100081

出　　处：《湖南财政经济学院学报》2012年第4期122-128,共7页Journal of Hunan University of Finance and Economics

基　　金：2010年度国家社会科学基金项目"我国纳税评估的质量管理问题研究"(项目编号:10CGL059);教育部人文社会科学重点研究基地重大项目"中国税制改革风险问题研究"(项目编号:11JJD790037)阶段研究成果之一

摘　　要：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。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.

关 键 词：税收国家 税收 财政收入 债务 

分 类 号：F810[经济管理—财政学]