我国政府收入体系现代化研究  

A study on the modernization of China’s government revenue system

作　　者：冯俏彬 FENG Qiaobin(Department of Macroeconomic Research, Development Research Center of the State Council, Beijing 100010, China)

机构地区：[1]国务院发展研究中心宏观经济研究部,北京100010

出　　处：《重庆理工大学学报（社会科学）》2020年第9期1-10,共10页Journal of Chongqing University of Technology（Social Science）

摘　　要：建设现代财政制度是我国全面深化改革的重要任务之一。本文将传统的财政收入概念拓展到政府收入,从历史和国际比较的视角,勾勒出现代化政府收入体系的基本样貌。在此基础上,对我国政府收入体系的现状与问题进行深入剖析,并分别在控制社会总负担、优化税种税制、收缩行政性收费的范围、重整政府性基金、扩大国有资本经营预算的范围与深度、加快社保全国统筹步伐等方面提出改革建议。Building the modern fiscal system is one of the important tasks of deepening the reform in China.This paper extends the traditional concept from fiscal revenue to government revenue,and outlines the basic appearance of the modern government revenue system from the perspective of historical and international comparison.On this basis,this paper analysis the present situation and the problem of China’s government revenue system,puts forward some reform proposals,such as controlling the total taxation ratio,optimizating of tax system,shrinking the scope of administrative charges,reforming government funds,expanding the scope and depth of the state-owned capital budget,and speeding up the pace of social security reform.

关 键 词：政府收入 宏观税负 税收 收费 政府性基金 国有资本资源 

分 类 号：F812[经济管理—财政学]