【摘要】 保持财政份额的一定比例 ,对于扩大发债规模 ,降低债务风险是十分必要的。刚性的分配格局短时间内难以提高财政份额。在税制结构和税收征管等因素造成宏观税赋真实水平相对较高的现实条件下 ,增加税收降低债务风险途径与扩张性政策相佐 ,因此 ,发债成为政府首选 ,这势必加剧国债规模与财政份额之间的矛盾。解决矛盾的主要办法是优化税制结构 ,提高财政支出绩效。更多还原

【Abstract】 To maintain fiscal certain proportion is very necessary to expand debt scale and to reduce debt risk. It is impossible to rise fiscal share under condition of rigid assign structure. On the condition of high revenue level which has been raised by revenue structure and tax management, increasing revenue is contrary to expanding policy, issuing debt become the first choice for government, Which will strenghten conflict between debt scale and fiscal share. The solution to the problem is to optimize tax constructure and to improve fiscal expand efficiency.更多还原