财政收入占国民收入的比重,关系到国民经济和社会发展全局,关系到国家宏观调控职能的实现与增强,关系到经济体制和政治体制改革的进程等一系列重大问题。十年来,我国财政收入占国民收入的比重连续下降,国家财政陷入困境,严重制约了改革和 The proportion of fiscal revenue in the national income relates to the overall national economic and social development, the realization and enhancement of the functions of the state’s macroeconomic regulation and control, and the series of major issues concerning the process of economic and political restructuring. In the past ten years, the proportion of China’s fiscal revenue in the national income has been declining continuously. The state finance has been in a difficult situation, seriously restricting the reform and