【摘要】 宏观税负水平偏高意味着政府掌握着较多的财力 ,而财政陷于困境暗示着政府入不敷出。但目前这二者正极不和谐地并存于我国经济的运行之中。本文拟在判断包括政府非税收入的宏观税负水平的基础上 ,从收支两方面对造成财政困难的原因进行分析 ,并试图提出有关对策。更多还原

【Abstract】 High tax burden usually means the government controls a large share of financial resources, and fiscal distress implies that fiscal revenue can’t satisfy government’s expenditures. But, contradictorily, these two events now coexist in our economy. Based on analyzing the tax burden imposed by government’s non tax collections, this paper attempts to study the roots of such dilemma from the two sides of revenues and expenditures, and draw some solutions.更多还原