【摘要】 本文从我国财政收入体制的实质、特征和改革路径进行了多视角、全方位剖析。指出一国财政收入的实质,是一国政府怎样去筹集收入,筹集多少,用什么形式去筹集和向谁收入等大问题。特别是从我国财政收入的总量、结构和增速三个层面,概括了我国财政收入体制具有大而失度、多而繁杂和快而失序等三大特征。进而又提出了"多用税、广用债、深减费"的改革路径和政策建议。更多还原

【Abstract】 The paper points out that the nature of fiscal revenues for a government is how to collect revenues,how much to collect,how to collect it and to whom to collect it,etc.From its quantity,structure and increasing speed,the paper summarizes its three characteristics in China and proposes a reform path and policy outline.更多还原