| Since 1994 tax system reform, the scale of China's fiscal revenue increased steadily, and has shown rapid growth. Statistics show that, China's fiscal revenue achieved 8.308 trillion yuan in 2010,1.4562 trillion yuan more than last year, an increase of 21.3%, and fourteen times over 1994. From the historical financial information and related literature to understand that, in certain historical periods, due to the impact of specific events, such as large-scale issuance of bonds when country plunged into war, or political and economic system reform, etc., may appear the rapid growth of the income scale in this economy. However, these conditions do not meet the specific conditions of China's current. It is truly rare that the high speed of China's fiscal revenue growth last so many years. For a time "wealthy country and poor individual," "fiscal revenue squeezed resident income" and other phrases were surging, which aroused wide public concern, many scholars have begun to think of China's fiscal revenue growth of mystery.Currently, there is no standardized criteria that the size of China's fiscal revenue among the academic community. How to assess the scale of revenue now, which is still in a reasonable period, or has caused obstacles to economic development, all scholars were uncompromising. As an opportunity, the author analyzed the size of China's fiscal revenue deeply, integrated theory with practice, and made his own understanding of this situation and according recommendations.Research on this issue has a strong theoretical and practical significance. From the theoretical point of view, this paper studies the size of the revenue, to some extent, riches the financial theory from the new perspectives and new ideas, made up for the lack of theoretical research under certain circumstances, and promoted financial theory continuous improvement and development; from a practical level, through qualitative and quantitative research, this paper proposed recommendations for the healthy and sustainable development of the revenue-scale, which also provided a scientific basis for government decision-making. This paper will help to overcome the blindness and randomness, and is conducive to achieve the national macro-control and long-term stable development of the national economy. Specifically, this paper is divided into five parts to elaborate on the scale of China's fiscal revenue.The first part, Introduction, which mainly contained the topics of significance, research ideas, research status, the innovation and shortcomings of writing, which leads to the scale of China's fiscal revenue thinking.The second part mainly focused on a combination of domestic and international related theory about revenue scale, the concept of revenue to define the size and scale, and then introduced the related revenue measure as a tool for quantitative analysis, finally this part also determined the factor and theoretical basis of the revenue scale change, and made a reasonable revenue size criteria.The third part, respectively, from the volume, structure, growth perspective, analyzed revenues for the current status quantitatively, which summed up the scale of the statistical characteristics, and then which proposed the cause of the status quo, separately from the factors of economic development, financial and tax own factors.The fourth part, through the research of the scale of revenue between the developed economies and developing economies, determined the size of our current revenue was still a reasonable stage. While this part also fully integrated with the part of the revenue which was raised above size criteria and the specific conditions of our country, and summed up the appropriate scale of China's fiscal revenue range.Part V, in order to guarantee the development of economy and society positive and healthy, and to achieve sustainable development of fiscal revenue, which respectively proposed three corresponding policy recommendations to ensure development, to control the scale, and to strengthen the collection. |
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