中国财政收入分析

中国财政收入分析 一 财政收入概述 财政收入，是指政府为履行其职能、实施公共政策和提供公共物品与服务需要而抽泣的一切资金的总和。财政收入表现为政府部门在一定时期内(一般为一个财政年度)所取得的货币收入。财政收入是衡量一国政府财力的重要指标，政府在社会经济活动中提供公共物品和服务的范围和数量，在很大程度上决定于财政收入的充裕状况。财政就是为了满足社会公共需要，弥补市场失灵，以国家为主体参与的社会产品分配活动。它既是政府的集中性分配活动，又是国家进行宏观调控的重要工具。 二 财政总量规模分析 改革开放近三十年来国民经济持续快速发展和财政改革不断深化的背景下我国财政收入保持着较高的增长幅度。1978—2005年，我国财政实力不断增强，不含债务的财政收入从1132.26亿元增加到31649.29亿元，按现价的可比口径计算，增长了25倍左右，年均增长15,左右。特别是1994年财税体制改革以来，财政收入实现了较大幅度的增长，1994—1997年，财政收入年均递增18.8,，年均增加额超过1000亿元。随着国家财力的不断增强，财政对国家政权建设以及经济建设的保障能力不断提高。1978 —2005年，不含债务的财政支出从1122亿元增加到33930(28亿元，同口径比较，增长了25.2倍，年均增长15.7,。国家财政通过资金投入和制定实施相应的财政政策，有力地促进了国民经济和社会各项事业的发展，有力地outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 支持了国家重大改革的出台和重要方针政策的实施，促进了人民 生活水平的提高。 表一 我国历年财政收入总额以及增长速度 单位:亿元 年份 财政收入总额 增长速度(%) 1978年 1132.26 29.5 1985年 2004.85 22.0 1990年 2937.10 10.2 1995年 6242.20 19.6 2000年 13395.23 17.0 2001年 16386.04 22.3 2002年 18903.04 15.4 2003年 21715.25 14.9 2004年 26396.47 21.6 2005年 31649.29 19.9 2006年 38760.20 22.5 2007年 51321.78 32.4 资料来源:《2008年中国统计年鉴》 改革开放以来我国财政规模长期保持较快的增长水平(见表 一)，为我国社会经济的长期发展以及人民生活水平的提高奠定 了十分重要的基础，为我国社会主义现代化建设做出了巨大贡献～ 1978年 1990年 2000年 2005年 2006年 2007年 财政收入1132.3 2937.1 13395.3 31649.3 38760.2 51321.8 总额 中央财政175.8 992.4 6989.2 16548.5 20456.6 27749.2 收入 地方财政收956.5 1944.7 6406.1 15100.8 18303.6 23572.6 入 我国财政快速增长是中央和地方共同作用的结果，改革开放以后 outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 11金融 曹人辉 118310102 中央财政收入增速从总体来讲是快于地方的(见表二)。 表二 我国历年中央以及地方财政收入结构 单位:亿元 资料来源:《2008年中国统计年鉴》 1. 97年来各年度财政收入(支出)增长情况。 财 政 收 入 财 政 支 出 增 长 速 度 (%) 年 份 (亿元) (亿元) 财 政 收 入 财 政 支 出 1997 8651.14 9233.56 16.8 16.3 1998 9875.95 10798.18 14.2 16.9 1999 11444.08 13187.67 15.9 22.1 2000 13395.23 15886.50 17.0 20.5 2001 16386.04 18902.58 22.3 19.0 2002 18903.64 22053.15 15.4 16.7 2003 21715.25 24649.95 14.9 11.8 2004 26396.47 28486.89 21.6 15.6 2005 31649.29 33930.28 19.9 19.1 2006 38760.20 40422.73 22.5 19.1 2007 51321.78 49781.35 32.4 23.2 2008 61330.35 62592.66 19.5 25.7 2009 68518.30 76299.93 11.7 21.9 上图只截取了自1997年来财政收支变化的情况。对比09年及以 outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 前各年的数据，可以看出，近年来财政收入每年都在以15%-23%这一速度不断增长(个别年份增速明显加快之外)。98-06年通胀率基本维持在-1.0%到1.0%间，而近五年已经快速上涨到3%-5%。排除通胀率的干扰，每年的财政收入增速则会在5%-30%之间波动。接近20%的年增长率，表明了近年来财政收入高速增长的现实。 “十五”时期以来，我国财政收入一直保持着快速增长的态势，且增速一直高于GDP的增速，但这是受统计口径、物价因素、GDP结构与税收结构差异、税收征管以及一些特殊因素综合影响形成的，并 i不是国家从上加重税负的结果。可以看到，随着通胀率的上升，财政增速本质上是有明显下降的，尽管仍是停留在20%以上的高水平。 三(财政相对规模分析 (一) 近年财政收入规模、增速对比——财政收入快速增长，中央财 政收入稳固提高，财政收入规模(占GDP比重)仍需扩大 (二) 78年来各年度财政收入占GDP比重情况。 年 份 财政收入 国内生产总值 财政收入占国内生 (亿元) (亿元) 产总值的比重(%) 1978 1132.26 3624.1 31.2 1979 1146.38 4038.2 28.4 1980 1159.93 4517.8 25.7 1981 1175.79 4862.4 24.2 1982 1212.33 5294.7 22.9 1983 1366.95 5934.5 23 1984 1642.86 7171 22.9 1985 2004.82 8964.4 22.4 1986 2122.01 10202.2 20.8 1987 2199.35 11962.5 18.4 1988 2357.24 14928.3 15.8 1989 2664.9 16909.2 15.8 1990 2937.1 18547.9 15.8 outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 11金融 曹人辉 118310102 1991 3149.48 21617.8 14.6 1992 3483.37 26638.1 13.1 1993 4348.95 34634.4 12.6 1994 5218.1 46759.4 11.2 1995 6242.2 58478.1 10.7 1996 7407.99 67884.6 10.9 1997 8651.14 74462.6 11.6 1998 9875.95 78345.2 12.6 1999 11444.08 82067.5 13.9 2000 13395.23 89468.1 15 2001 16386.04 97314.8 16.8 2002 18903.64 104790.6 18 2003 21715.25 116898.4 18.6 财政收入占GDP的比重是一个很重要的指标，各个国家都非常重视，它不仅反映政府分配的集中程度和财政能力，还反映了一个国家的宏观税负水平。如果一个国家这一指标过高，则表示企业和居民的负担比较重，经济缺乏动力;反之，如果这一指标过低，则表示政府宏观调控能力不足，经济发展缺乏公共品的保障。所以这一指标要保持在一个合理的水平。 上表反应的是78年至03年各年财政收入占国内生产总值的比例变化情况。根据03年后的数据，03年后财政收入占国内生产总值的比例仍呈现出不断上升的态势。07,、08、09、10年财政收入占GDP的比重分别为19.3%、19.5%、20.1%和20.7%。可见我国的财政收入规模正在不断扩大，财政收入占GDP比重的上升，也意味着为了实现全面建设小康社会和构建和谐社会的目标，国家财政动用全社会力量，多方面筹集建设资金，加大投入。 四(财政收入结构分析 outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 一(从财政收入的形式结构分析 年收入各项企业教其 份 合计 税收 亏损补贴 育费附他收入 加收入 21638615301-30016121 001 .04 .38 .04 6.60 8.10 21890317636-25919132 002 .64 .45 .60 8.05 8.74 22171520017-22623169 003 .25 .31 .38 2.39 1.93 22639624165-21730214 004 .47 .68 .93 0.40 8.32 23164928778-19335270 005 .29 .54 .26 6.18 7.83 国家财政分项目收入 单位:亿元 从我国的税收占财政收入的比重来看，2001年为93.38%，2002年为93.3%，2003年为92.18%，2004年为91.55%，2005年为90.93%，从2001年到2005年，我国的税收占财政收入的比重都保持在90%以上，并且呈现逐年不断减少的趋势。这说明了我国财政收入基本上来outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 11金融 曹人辉 118310102 源于税收，并且税收的比例呈现小幅度下降，国家从制度上没有加重税负，结构大致合理。 从教育费附加收入占财政收入的比重来看，从2001年的1.02%到2005年的1.13%，教育费附加收入基本没太大的变化。 三(从我国中央和地方财政收入结构的分析 中央和地方财政收入及比重 年份 全国(亿中央 地方 比重(%) 元) 中央 地方 2001 16386.08582.74 7803.30 52.4 47.6 4 2002 18903.610388.68515.00 55.0 45.0 4 4 2003 21715.211865.29849.98 54.6 45.4 5 7 2004 26396.414503.111893.354.9 45.1 7 0 7 2005 31649.216548.515100.752.3 47.7 9 3 6 从我国中央和地方财政收入的结构来看，2001年中央财政收入比重outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 为52.4%，地方财政收入为47.6%;2002年中央为55.0%，地方为45.0%;2003年中央为54.6%，地方为45.4%; 2004年中央为54.9%，地方为45.1%;2005年中央为52.3%，地方为47.7%。这说明了每年中央财政收入占财政收入的比重要要略大于地发财政收入占财政收入的比重，并且没有太大的变化。 总之，我国财政收入大部分来自各项税收，税收在财政收入中占着非常重要的比重。 五(预测分析 (一) 财政收入增幅远高于GDP增幅 近年来，我国财政收入一直保持着20%左右的高速增长。与此同时，国内生产总值(GDP)的增长速度则保持在9%左右。财政收入增幅达到了GDP增幅的两倍左右，备受社会各界关注 国收入分配制度改革不断向纵深推进，收入分配调节政策体系不断完善，但仍然存在一些不容忽视的问题，突出表现在居民收入分配差距较大、中等收入者比重偏低等方面。他强调，财政收入增长与当年国内生产总值(GDP)增长在数量上不是直接的一一对应关系，两者并不完全同步。 国际经验表明，财政收入占GDP比重较高、财政再分配能力强的国家或地区，居民收入分配差距往往比较小。比如瑞典等一些北欧国家，社会福利水平较高，居民的收入差距较小，其政府财政收入占outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 11金融 曹人辉 118310102 GDP的比重一般都在50%左右。戴柏华分析说，财政收入增长水平高于GDP增长水平，主要有三个方面因素:一是财政收入以现价计算，而GDP以不变价计算。二是财政收入特别是税收收入主要来源于第二、三产业，而第二、三产业增长通常高于GDP增长。三是部分税种收入增长与GDP增长没有直接关联，有的还是反向关系。比如，证券交易印花税税基是证券交易总金额，其增长和GDP增长也不存在直接 ii关系。 由于当前我国财政收入占GDP的比重仍然处于一个相对较低的水平，所以财政收入的快速上升也是迎合了经济发展的总体需求。财政收入增速高于国内生产总值的增幅，反应在国民收入层面，社会大众感觉个人收入的增加并没有财政收入增加得那么快，因而可能对财政政策产生不解和质疑。但就当前的宏观经济情况和财政政策来看，特别是在当前金融危机的影响还没有过去，只有快速扩大财政收入的规模，才能迎合政府对宏观经济调控的需求。 (二) 财政收入快速增长，而“国富民穷”问题凸显 据财政部税政司分析，今年前三季度财政收入增长较快，是经济平稳较快增长、物价水平上涨、企业效益较好等因素的综合反映。但这样的增长，在高通胀、温州企业倒闭潮等各种形势对比之下，显得尤为刺眼，大多数人都没有为这增长欢喜，反而有了“国富民穷”的 iii忧愁。 其中一个原因是财政收入的大幅提高，必定以大幅增加的税收收入作为前提。而对广大个人和企业纳税人增加税收，再加上近年来通outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 货膨胀不断恶化，必定会导致心态的改变。财政收入的增幅过快，对调整居民与政府之间的收入结构不利，而且也意味着税收和税负加重，对企业的创业、民众的就业都很不利。 其实，中国目前仍处于高速发展过程中，需要大量的建设资金。目前中国的财政赤字占GDP的比重在3,以内，累计国债余额占GDP比重在20,左右，地方政府也有大量显性和隐性债务，因此，中国政府的财政收入还谈不上宽裕，更不用说富裕。造成部分群众不公平 iv感的是居民收入占国民总收入比重连年下降的趋势。只有将更多的财政支出用于对普通居民的转移支付，使其对居民收入的影响显著化，成效化，同时采用宏观调控政策积极扭转通胀压力，才能改变“国富民穷”的这种现象。 (三) 中国财政收入占GDP比重偏低 我们综合国力在提升，人民的生活水平在提高，但是在收入分配方面，不如人意的地方还有。现在甚至还有相当多引起不满， 有这么一种说法，我们现在在国家、企业、个人这三者的分配关系里面，个人所得部分这些年有所减少，而国家所得部分在90年代中期以后是逐渐提升，企业部分是明显提升。在中国现在条件下，必须考虑的一个问题。不是简单向企业降低税负，就可以直接增加劳动者的收入。要考虑在现在经济制约之下，我们怎样更合理地，对低收入阶层，适当地使他们能够比较符合经济内在的规律运行，获得增加收入的来源。在一定的程度上，是需要国家转移支付继续发挥更大的作用，特别是通过低保管理，通过基本公共服务均等化，通过种种消费方面的措施，outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 11金融 曹人辉 118310102 尤其是对于广大农村居民，粮食直补，综合直补，推进农村的低保， 推进农村的收购保护价等等。国家手里要有比较充分的财力，实行这 样的再分配，保障我们的居民收入，个人收入，得到顺应形势发展的 提高，和消费率得到一定的提升。 outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz