专题五专题五 财政收入制度的比较财政收入制度的比较 2009年年比较财政PPT课件核心内容n税收理论述要n财政收入制度及其运行实证分析 以美国、德国、日本、中国为例n主要结论和评价比较财政PPT课件n早期税收原则理论 斯密四原则：斯密四原则：平等 确实 便利 最少征收 平等：一国国民按照各自能力，按照在国家保护下享得的收入比例 量能原则 利益原则 WagnerWagner（19581958） 四项九端原则：四项九端原则： 财政原则（满足财政收入） 经济原则（正确的税源和税种） 社会正义的原则（公平分配） 税制的管理效率原则（征收成本最小）比较财政PPT课件n现代税收原则理论 Stiglitz(2000)好税制的五个特征： 增进经济效率 管理简便 灵活性（对变化的经济环境作出反应） 政治负责（准确反映纳税人的偏好） 公平比较财政PPT课件n理论新近进展： 税负归宿理论税负归宿理论 Harberger(1962) 一般均衡分析 Metcalf&Fullerton(2002)财产税中的平均数所有资本负担，差异部分前转给消费者 居民收支数据 商品和劳动的供给弹性 最优税收理论最优税收理论 是在次优条件约束下，寻求最大化社会福利的帕累托有效税制 税制设计理论税制设计理论 考虑征管成本和遵从成本 公共选择视角的税制选择理论公共选择视角的税制选择理论 Holcome(2002)力主财政立宪比较财政PPT课件n中国热点： 宏观税负 税收公平和效率 环境和能源导向下的新税改比较财政PPT课件表表10-1 10-1 美国财政收入占美国财政收入占GDPGDP比重比重 单位：单位：1010亿美元亿美元财政年财政年度度联邦、联邦、州、地州、地方各级方各级政府总政府总收入收入其中其中经调经调整的整的各财各财政年政年度度GDPGDP财政收入占财政收入占GDPGDP比重比重% %联邦政府收入联邦政府收入州与州与地方地方政府政府收入收入各级各级总收总收入占入占比比联邦联邦收入收入占比占比州、州、地方地方占比占比联邦联邦收入收入总量总量预算内预算内预算预算外外199019901585.61585.61032.01032.0750.3750.3281.7281.7553.6553.65735.45735.427.627.618.018.09.79.7199119911643.31643.31055.01055.0761.2761.2293.9293.9588.2588.25935.15935.127.727.717.817.89.99.9199219921718.41718.41091.31091.3788.9788.9302.4302.4627.2627.26239.96239.927.527.517.517.510.110.1199319931819.91819.91154.41154.4842.4842.4311.9311.9665.5665.56575.56575.527.727.717.617.610.110.1199419941962.11962.11258.61258.6923.6923.6335.0335.0703.5703.56961.36961.328.228.218.118.110.110.1199519952092.62092.61351.81351.81000.81000.8351.3351.3740.8740.87325.87325.828.628.618.518.510.110.1199619962233.32233.31451.11451.11085.61085.6367.5367.5780.2780.27694.17694.129.029.018.918.910.110.1比较财政PPT课件续表续表财政年财政年度度联邦、州、联邦、州、地方各级地方各级政府总收政府总收入入其中其中经调整经调整的各财的各财政年度政年度GDPGDP财政收入占财政收入占GDPGDP比重比重% %联邦政府收入联邦政府收入州与地州与地方政府方政府收入收入各级各级总收总收入占入占比比联邦联邦收入收入占比占比州、州、地方地方占比占比联邦收联邦收入总量入总量预算内预算内预算外预算外199719972402.62402.61579.31579.31187.31187.3392.0392.0823.3823.38182.48182.429.429.419.319.310.110.1199819982587.12587.11721.81721.81306.01306.0415.8415.8865.3865.38627.98627.930.030.020.020.010.010.0199919992742.52742.51827.51827.51383.01383.0444.5444.5915.0915.09125.39125.330.130.120.020.010.010.0200020003006.03006.02025.22025.21544.61544.6480.6480.6980.8980.89709.89709.830.130.120.920.910.110.1200120013012.03012.01991.21991.21483.71483.7507.5507.51020.81020.810057.910057.929.929.919.819.810.110.1200220022883.22883.21853.21853.21337.91337.9515.3515.31030.11030.110389.210389.227.827.817.817.89.99.9200320032850.62850.61782.31782.31285.91285.9523.8523.81068.21068.210838.810838.826.326.316.416.49.99.9200420043028.53028.51880.11880.11345.31345.3534.7534.71148.41148.411552.811552.826.226.216.316.39.99.9比较财政PPT课件图图10-1 10-1 美国美国GDPGDP与财政收入增长幅度对比与财政收入增长幅度对比比较财政PPT课件表表10-2 10-2 财政收入占财政收入占GDPGDP比重比重1515年平均值年平均值 单位：单位：1010亿美元亿美元财政收入财政收入GDPGDP财政收入占财政收入占GDPGDP的比重的比重% %1515年年平均值年年平均值2371.182371.188330.088330.0828.4728.47比较财政PPT课件表表10-3 10-3 美国联邦政府财政收入来源构成美国联邦政府财政收入来源构成 单位：百万美元单位：百万美元财政财政年度年度个人个人所得所得税税企业所企业所得税得税社会保险社会保险消费税消费税其他其他收入收入财政收入总计财政收入总计收入总收入总计计预算内预算内预算外预算外总计总计预算内预算内预算外预算外1990199046688466884 493507935073800473800479839298392281615281615353453534556186561867503147503142816562816561991199146782467827 79808698086396016396016102131102131293885293885424024240250710507107611577611572938852938851992199247596475964 4100270100270413689413689111263111263302426302426455694556955787557877888537888533024263024261993199350968509680 0117520117520428300428300116366116366311934311934480574805750844508448424678424673119343119341994199454305543055 5140385140385461475461475126450126450335026335026552555525558487584879236019236013350263350261995199559024590244 415700415700448447348447313339413339435107935107957484574846362563625351079351079比较财政PPT课件续表续表财政财政年度年度个人所个人所得税得税企业所企业所得税得税社会保险社会保险消费税消费税其他收其他收入入财政收入总计财政收入总计收入总收入总计计预算内预算内预算外预算外总计总计预算内预算内预算外预算外199619966564176564171718341718345094145094141419221419223674923674925414054140613936139336749236749219971997737446737446182293182293539371539371147381147381391990391990569245692463238632383919903919901998199882858682858618867718867757183157183115603215603241579941579957673576737503175031415799415799199919998794808794801846801846806118336118331673651673654444684444687041470414810478104744446844446820002000207289207289652852652852172268172268480584480584688656886591750917504805844805842001200199433999433915107515107569396769396718648818648850751950751966232662328558185581507519507519200220028583458583451480441480447007607007601854391854395153215153216698966989790537905352532152532120032003794699794699131788131788712978712978189136189136523842523842675246752476363763635238425238422004200480895980895918937118937173340773340719866219866253474553474569855698557847978479534735534735比较财政PPT课件表表10-4 10-4 美国联邦政府财政收入中各税种所占比例美国联邦政府财政收入中各税种所占比例1515年平均值年平均值单位：百万美单位：百万美元元年度总年度总收入收入个人所得个人所得税收入税收入企业所得企业所得税收入税收入社会保险社会保险税收入税收入消费税消费税收入收入其他收入其他收入1515年年年年平均值平均值707693.8707693.8150786.9150786.9552694.2552694.257504.857504.868437.168437.1所占比所占比% % 10010046.0446.049.819.8135.9635.963.743.744.454.45比较财政PPT课件表表10-5 10-5 美国联邦政府财政美国联邦政府财政“其他收入其他收入”来源构成情况来源构成情况单位：百万美元单位：百万美元财政年财政年度度“其他其他收入收入”总量总量财产税财产税与赠与与赠与税税海关税海关税收与规收与规费费各种杂项收入各种杂项收入备注：其中信托基备注：其中信托基金列入金列入“其他收入其他收入”中的数额中的数额联邦储联邦储备收入备收入所有其所有其他收入他收入列入海列入海关税收关税收与收费与收费列入所列入所有其他有其他收入收入199019905681865681861150011500167071670724319243193659365921021024724719911991507105071011138111381594915949191581915844654465432432249249199219925578755787111431114317359173592292022920436243625635632542541993199350844450844412577125771880218802149081490845574557683683453453199419945848758487152251522520099200991802318023514151416776775785781995199562625626251476314763193011930123378233785183518372872864364319961996613936139319845198451792817928196361963658295829797797761761比较财政PPT课件续表续表财政年财政年度度“其他其他收入收入”总量总量财产税财产税与赠与与赠与税税海关税海关税收与规收与规费费各种杂项收入各种杂项收入备注：其中信托备注：其中信托基金列入基金列入“其他其他收入收入”中的数额中的数额联邦储联邦储备收入备收入所有其所有其他收入他收入列入海列入海关税收关税收与收费与收费列入所列入所有其他有其他收入收入1997199763236632361984519845179281792819636196365829582979779776176119981998750317503124076240761829718297245402454081188118712712824824199919998104781047277822778218336183362591725917901290126096095795792000200091750917502901029010199141991432293322931053310533742742771771200120018558185581284002840019369193692612426124116881168878678611241124200220027903579035265072650718602186022368323683102431024371871890690620032003763637636321959219591986219862218782187812664126648238238648642004200478479784792483124831210832108319652196521291312913940940842842比较财政PPT课件表表10-6 10-6 美国各级政府非税收入美国各级政府非税收入 单位：百万美元单位：百万美元年份年份联邦政府联邦政府州政府州政府地方政府地方政府各级政府总各级政府总计计1990199077.9977.99142.01142.01108.7108.7328.7328.71991199180.5580.55145.33145.33110.33110.33336.21336.211992199281.2881.28170.98170.98115.89115.89368.15368.151993199397.8297.82179.63179.63199.97199.97397.42397.421994199489.7189.71186.7186.7123.9123.9400.31400.3119951995105.95105.95200.19200.19131.59131.59437.73437.731996199696.6896.68237.77237.77151.08151.08485.53485.53比较财政PPT课件续表续表年份年份联邦政府联邦政府州政府州政府地方政府地方政府各级政府总各级政府总计计19971997105.55105.55274.33274.33164.16164.16544.04544.0419981998101.67101.67308.39308.39181.88181.88591.94591.9419991999106.65106.65322.5322.5183.08183.08612.23612.2320002000120.32120.32366.53366.53202.91202.91689.75689.7520012001121.38121.38222.79222.79195.9195.9540.07540.0720022002119.43119.43-20032003123.8123.8-比较财政PPT课件n市场至上 有限政府 财政收入占比较低n财政收入税为主 （公债不列收入 收费占比少）n非税收入年均值 联邦20.68% 州和地方79.32% n在税制结构上，以要素所得为税基的税种居于突出地位,工薪税地位上升迅速。政府40% 联邦50%n分权、分利色彩浓厚，纵向税源重叠和竞争 邦州 所得税 遗产和赠与税n税制繁杂却治税高效 2004 联邦征税人员 94575 2万多亿 每百元0.48元比较财政PPT课件表表10-7 199010-7 1990年以来美国历年公债余额年以来美国历年公债余额财政年度财政年度债务余额债务余额财政年度财政年度GDPGDP公债负担率公债负担率% %1990199056.3756.371991199161.7661.761992199265.1465.141993199367.0967.091994199467.4167.411995199567.9067.901996199667.9067.901997199766.1666.161998199864.0564.05单位：百万美元单位：百万美元比较财政PPT课件续表续表财政年度财政年度债务余额债务余额财政年度财政年度GDPGDP公债负担率公债负担率% %1999199961.9861.982000200058.4458.442001200157.7457.742002200259.9559.952003200362.5862.582004200463.8763.87比较财政PPT课件表表10-8 10-8 德国财政收入占德国财政收入占GDPGDP比重比重 单位：百万欧元单位：百万欧元年份年份财政收入财政收入财政年度财政年度GDPGDP财政收入占财政收入占GDPGDP比重比重% %19901990557.977557.9771410.71410.739.5639.5619911991667.840667.8401534.601534.6043.5243.5219921992765.043765.0431646.621646.6246.4646.4619931993797.472797.4721694.371694.3747.0747.0719941994850.885850.8851780.781780.7847.7847.7819951995889.492889.4921848.451848.4548.1248.1219961996894.310894.3101876.181876.1847-6747-6719971997916.520916.5201915.581915.5847.8547.8519991999929.935929.9352012.002012.0046.2246.22比较财政PPT课件续表续表年份年份财政收入财政收入财政年度财政年度GDPGDP财政收入占财政收入占GDPGDP比重比重% %20002000979.322979.3222062.502062.5047.4847.4820012001925.600925.6002113.162113.1643.8043.8020022002928.720928.7202145.022145.0243.3043.3020032003925.354925.3542163.402163.4042.7742.7720042004924.867924.8672215.652215.6541.7441.74比较财政PPT课件图图10-3 10-3 德国财政收入与德国财政收入与GDPGDP增幅对比增幅对比比较财政PPT课件表表10-9 10-9 德国财政收入占德国财政收入占GDPGDP比重比重1515年平均值年平均值 单位：百万欧元单位：百万欧元财政收入财政收入GDPGDP财政收入占财政收入占GDPGDP比重比重% %1515年年平均值年年平均值857.325857.3251892.2771892.27745.3145.31比较财政PPT课件表表10-10 10-10 德国税收收入构成德国税收收入构成 单位：千欧元单位：千欧元年份年份财政收财政收入总量入总量工资税、工资税、估定所估定所得税得税营业税营业税烟草烟草税税矿物矿物油税油税增值增值税税其他税其他税收收入收收入税收收入税收收入与财政收与财政收入差额入差额19901990557977557977109492109492398873988788988898177021770219836198368524585245276937276937199119916678406678401307411307415051550515100171001724167241672111521115101879101879329406329406199219927650327650321476881476885996159961984498442820628206229302293010549910549939090439090419931993797472797472148899148899892168921699499949287892878921610216108458884588414454414454199419948508558508551493141493149983799837103611036132644326442254122541872608726044892844892819951995889492889492151699151699101489101489105301053033177331772155221552978909789047315547315519961996894310894310156913156913101489101489105301053033177331772155221552978909789047315547315519971997916520916520155933155933102225102225108161081633749337492484924849108588108588480360480360199819989065990659163883163883104142104142110711107134091340912582525825117747117747449790449790比较财政PPT课件续表续表年份年份财政收财政收入总量入总量工资税、工资税、估定所估定所得税得税营业税营业税烟草税烟草税矿物矿物油税油税增值增值税税其他税其他税收收入收收入税收收税收收入与财入与财政收入政收入差额差额1999199992993592993517473817473811160011160011655116553644436444270602706012534412534444309444309420002000979322979322179374179374107140107140114431144337825378252702527025139627139627476897476897200120019256009256001734001734001044631044631207212072406904069024535245351285061285064419354419352002200292872092872017431417431410546310546313778137784219242192234892348912018012018044930444930420032003925354925354170036170036103162103162140941409443188431882413924139122970122970445765445765200420049248679248671636761636761047151047151363013630417824178228373283732909952909954453724453721515年年平均平均值值857325857325156805.156805.3 392417.892417.87 711249.11249.4 433969.33969.333323888.23888.3333121461.121461.5 5428445428445比重比重10010018.318.310.7810.781.311.313.963.962.792.7914.1714.1749.9749.97比较财政PPT课件表表10-11 10-11 社会保障缴款在财政收入中所占比重情况社会保障缴款在财政收入中所占比重情况 单位：千欧元单位：千欧元年份年份财政收入财政收入税收收入税收收入社会保障社会保障缴款收入缴款收入两项加总两项加总占财政收占财政收入比总入比总% %1995199583361083361040751040751031936031936072687072687087.2087.201996199686260086260042224042224033599033599075823075823087.9087.901997199787557087557042643042643034717034717077360077360088.3588.351998199890129090129044907044907035073035073079980079980088.7488.741999199993759093759048245048245035421035421083666083666089.2489.242000200095749095749050203050203035720035720085923085923089.7889.782001200194545094545048076048076036220036220084296084296089.1689.16比较财政PPT课件续表续表年份年份财政收入财政收入税收收入税收收入社会保障社会保障缴款收入缴款收入两项加总两项加总占财政收占财政收入比总入比总% %2002200295119095119048046048046036738036738084784084784089.1389.132003200396026096026048506048506037219037219085725085725089.2789.272004200495684095684048552048552037288037288085840085840089.7189.711010年平均年平均值值91819191819146215346215335393135393181608481608488.8888.88比较财政PPT课件10-12 10-12 德国财政收入构成德国财政收入构成 单位：千欧元单位：千欧元财政财政收入收入总量总量工资税、工资税、估定所估定所得税得税营业营业税税烟草税烟草税矿物矿物油税油税增值增值税税其他税其他税收收入收收入社会社会保障保障缴款缴款收入收入非税非税收入收入平平均均值值857325857325156805.156805.3 39247.89247.87 711249.411249.433969.33969.333323888.23888.3333121461.5121461.5353931353931745174514 4比比重重10010018.3018.3010.7810.781.311.313.963.962.792.7914.1714.1741.2841.288.78.7比较财政PPT课件图图10-4 10-4 德国财政收入构成德国财政收入构成比较财政PPT课件表表10-13 10-13 德国各级政府非税收入德国各级政府非税收入 单位：百万欧元单位：百万欧元年份年份联邦政府联邦政府州政府州政府地方政府地方政府各级政府总计各级政府总计1996199619.4919.4915.8115.8143.5543.5578.5578.551997199718.3518.3515.5115.5141.0241.0274.8874.881998199819.1519.1515.7315.7340.2140.2175.0975.091999199919.7219.7215.2815.2839.6539.6574.6574.652000200017.9317.9315.6415.6439.4239.4272.9972.992001200120.3920.3916.3716.3739.5839.5876.3476.342002200220.2520.2515.9415.9440.1640.1676.3576.352003200318.7118.7116.2116.2139.0839.0874.0074.008 8年平均值年平均值19.2487519.2487515.8112515.8112540.3337540.3337575.3937575.39375在非税收入在非税收入平均总值中平均总值中占比占比% %25.5325.5320.9720.9753.5053.50100100比较财政PPT课件表表10-14 199010-14 1990年以来德国历年举债额年以来德国历年举债额 单位：百万欧元单位：百万欧元年份年份公债举借额公债举借额公债余额公债余额GDP GDP 公债余额与公债余额与GDPGDP比重比重1990199037.12037.120-1410.471410.471991199158.66358.663606.730606.7301534.601534.600.3953670.3953671992199255.41455.414692.637692.6371646.621646.620.4206420.4206421993199367.80967.809776.617776.6171694.371694.370.4583510.4583511994199446.42646.426854.885854.8851780.781780.780.4800620.4800621995199548.97048.9701025.8511025.8511848.851848.850.5549790.5549791996199656.85556.8551096.1741096.1741876.181876.180.5842580.5842581997199750.98750.9871141.6741141.6741915.581915.580.5959940.5959941998199832.70532.7051175.0501175.0501965.381965.380.5978740.597874比较财政PPT课件续表续表年份年份公债举借额公债举借额公债余额公债余额GDP GDP 公债余额与公债余额与GDPGDP比重比重1999199931.74731.7471210.3401210.3402012.002012.000.6015610.6015612000200019.76319.7631221.8001221.8002062.502062.500.5923880.592388200120016.5326.5321241.5001241.5002113.162113.160.5875090.5875092002200251.74551.7451293.0001293.0002145.022145.020.6027920.6027922003200362.90762.9071381.0001381.0002163.402163.400.6383470.6383472004200461.71361.7131451.0001451.0002215.652215.650.6548870.654887比较财政PPT课件n税制结构上的双主体 所得税 个 流转税 增值n共享税与专享税相结合、以共享税为主的分税制n税制繁杂比较财政PPT课件表表10-16 10-16 日本财政收入占日本财政收入占GDPGDP比重比重 单位：单位：1010亿日元亿日元财政年度财政年度财政收入财政收入其中其中财政年度财政年度GDPGDP（GDE)GDE)财政收入财政收入占占GDPGDP比重比重% %中央政府中央政府纯收入纯收入地方政府地方政府纯收入纯收入19901990186071186071144489144489415824158244999744999741.3541.3519911991196766196766152095152095447014470147226147226141.6741.6719921992210170210170161980161980481904819048383848383843.4443.4419931993224081224081173612173612504695046948066248066246.6246.6219941994229821229821179246179246505755057549126849126846.7846.7819951995247223247223193858193858533655336549998449998449.4549.4519961996252997252997199663199663533345333451422751422749.2049.2019971997260801260801208016208016527855278552053552053550.1050.10比较财政PPT课件续表续表财政年度财政年度财政收入财政收入其中其中财政年度财政年度GDPGDP（GDE)GDE)财政收入财政收入占占GDPGDP比重比重% %中央政府中央政府纯收入纯收入地方政府地方政府纯收入纯收入19981998279520279520225344225344541765417651250351250354.5454.5419991999289296289296233789233789555075550750800550800556.9556.9520002000278681278681226967226967517145171451317051317054.3154.3120012001322475322475269355269355531205312050096850096864.3764.3720022002316665316665264109264109525565255649720349720363.6763.6720032003300130300130247212247212529185291850125450125459.8859.8820042004315501315501263329263329521725217253407353407359.0759.07比较财政PPT课件图图10-5 10-5 日本财政收入与日本财政收入与GDPGDP增幅对比增幅对比比较财政PPT课件表表10-17 10-17 日本财政收入占日本财政收入占GDPGDP比重比重1515年平均值年平均值 单位：单位：1010亿日元亿日元财政收入财政收入GDPGDP财政收入占财政收入占GDPGDP比重比重% %1515年平均值年平均值26068126068149866349866352.2852.28比较财政PPT课件表表10-18 10-18 日本中央政府一般帐户日本中央政府一般帐户19901990年以来的收入构成年以来的收入构成 单位：单位：1010亿日元亿日元财政财政年度年度一般帐一般帐户收入户收入总数总数税收（含税收（含印花税收印花税收入）入）专营专营权收权收益益政府企政府企业收益业收益政府资政府资产转让产转让收益收益其他杂其他杂项收益项收益发行公发行公债收益债收益上年度上年度结余滚结余滚存存19901990717037170360106601061111222216216227012701731273121389138919911991729917299159820598201212242413413438363836673067302435243519921992714667146654445544451313222212312333383338953695362443244319931993777317773154126541261414252512312357345734161741617496996919941994763397633951030510301717232399996052605216490164902629262919951995805778057751931519311616222227427443414341212472124727252725199619968180981809520605206017172424325325301630162174821748461946191997199780170801705394153941181827272482482900290018458184584619461919981998897838978349432494322020262636436442414241340003400017001700比较财政PPT课件续表续表财政财政年度年度一般一般帐户帐户收入收入总数总数税收税收（含印（含印花税收花税收入）入）专营专营权收权收益益政府政府企业企业收益收益政府政府资产资产转让转让收益收益其他其他杂项杂项收益收益发行发行公债公债收益收益上年上年度结度结余滚余滚存存19991999943769437647234472342525252524724739403940375143751453915391200020009331693316507125071221212020225225404040403300433004533953392001200186903869034794847948-2020235235466046603000030000404040402002200287289872894383343833-2020327327604960493496834968209220922003200385623856234328243282-1717441441292329233534535345361536152004200486879868794404144041-171726226244784478365903659014911491比较财政PPT课件表表10-19 10-19 中央政府一般帐户中央政府一般帐户1515年平均值收入构成年平均值收入构成 单元：单元：1010亿日元亿日元一般帐一般帐户收入户收入总额总额税收税收（含印（含印花税收花税收入）入）专营权专营权收益收益政府企政府企业收益业收益政府资政府资产转让产转让收益收益其他杂其他杂项收益项收益发行公发行公债收入债收入上年度上年度结余滚结余滚存存平均值平均值824658246550929509291717222223923941504150239412394128232823占比占比% %10010061.7661.760.020.020.020.020.20.25 529293.53.5比较财政PPT课件图图10-6 10-6 日本中央政府一般帐户收入构成日本中央政府一般帐户收入构成比较财政PPT课件n税制结构上，直接税占据绝对主要地位n税收立法权与使用权非对称n税收空虚问题凸显 地下经济比较财政PPT课件表表10-20 1990-200410-20 1990-2004日本政府债务余额情况日本政府债务余额情况 单位：单位：1010亿日元亿日元年度年度债务余额债务余额其中：国内其中：国内债务余额债务余额公历年度公历年度GDPGDP公债负担率公债负担率% %1990199021667421667416854716854744012544012549.2349.231991199122459122459117365717365746823446823447.9747.971992199223935123935118090518090548049248049249.8149.811993199326787926787919513519513548423448423455.3255.321994199429172129172120936420936449000549000559.5359.531995199532635332635322797522797549692249692265.6765.671996199635516935516924746224746250998450998469.6469.641997199738814638814617390717390752093952093974.5174.511998199842697742697729841729841751459551459582.9782.97比较财政PPT课件续表续表年度年度债务余额债务余额其中：国内其中：国内债务余额债务余额公历年度公历年度GDPGDP公债负担率公债负担率% %1999199947776447776433513733513750722450722494.1994.1920002000522099522099372925372925511462511462102.06102.0620012001582456582456430481430481505847505847115.14115.1420022002643195643195492588492588497897497897129.18129.1820032003670121670121539817539817497485497485134.07134.0720042004751107751107606036606036510892510892147.02147.02比较财政PPT课件表表10-21 10-21 我国财政收入占我国财政收入占GDPGDP比重比重 单位：亿元（人民币）单位：亿元（人民币）年度年度财政收入财政收入其中其中GDPGDP财政收入财政收入占占GDPGDP比重比重% %中央政府中央政府财政收入财政收入地方政府地方政府财政收入财政收入199019902937.102937.10992.42992.421944.681944.68185481854815.8415.84199119913149.483149.48938.25938.252211.232211.23216182161814.5714.57199219923483.373483.37979.51979.512503.862503.86266382663813.0813.08199319934348.954348.95957.51957.513391.443391.44353343533412.3112.31199419945218.105218.102906.502906.502311.602311.60481984819810.8310.83199519957407.997407.993661.073661.073746.923746.92607946079410.2710.27199619967407.997407.993661.073661.073746.923746.92711777117710.4110.41199719978651.148651.144226.924226.924424.224424.22789737897310.9510.95比较财政PPT课件续表续表年度年度财政收入财政收入其中其中GDPGDP财政收入财政收入占占GDPGDP比重比重% %中央政府中央政府财政收入财政收入地方政府地方政府财政收入财政收入199819989875.959875.954892.004892.004893.954893.95844028440211.7011.701999199911444.0811444.085849.215849.215594.875594.87896778967712.7612.762000200013395.2313395.236989.176989.176406.066406.06992159921513.5013.502001200116386.0416386.048582.748582.747803.307803.3010965510965514.9414.942002200218903.6418903.6410388.6410388.648155.008155.0012033312033315.7115.712003200321715.2521715.2511865.2711865.279849.989849.9813582313582315.9915.992004200426396.4726396.4715110.2715110.2711286.2011286.2015987815987816.5116.51比较财政PPT课件图图10-7 10-7 我国财政收入与我国财政收入与GDPGDP增幅对比增幅对比比较财政PPT课件图图10-22 10-22 我国财政收入占我国财政收入占GDPGDP比重比重1515年平均值年平均值 单位：亿元（人民币）单位：亿元（人民币）财政收入财政收入GDPGDP财政收入占财政收入占GDPGDP比重比重% %1515年年平均值年年平均值106371063777350.8777350.8713.7513.75比较财政PPT课件表表10-23 10-23 我国可计算的财政收入调整项目有关情况我国可计算的财政收入调整项目有关情况 单位：亿元（人民币）单位：亿元（人民币）年份年份预算外预算外收入收入出口退税出口退税企业亏损企业亏损补贴补贴社会保障基社会保障基金征缴收入金征缴收入彩票公彩票公益金益金收入调整收入调整项目合计项目合计199819983082.293082.29436.24436.24333.49333.491577.91577.927.1827.185457.105457.10199919993385.173385.17626.69626.69290.03290.032143.12143.142.5642.566487.556487.55200020003826.433826.431050.001050.00278.78278.782245.22245.251.6951.697452.107452.10200120014300.004300.001080.001080.00300.04300.042666.02666.086.7286.728432.768432.76200220024479.004479.001150.001150.00259.60259.603428.63428.613.5013.509330.709330.70200320034566.804566.801988.591988.59226.38226.384246.04246.014.0514.0511041.8211041.82200420045497.005497.003484.083484.08217.93217.935107.05107.013.3213.3214319.3314319.33比较财政PPT课件表表10-24 10-24 调整后财政收入占调整后财政收入占GDPGDP比重比重 7 7年均值年均值22.61% 22.61% 单位：亿元（人民币）单位：亿元（人民币）年份年份预算内收预算内收入入收入调整收入调整项目合计项目合计数数经调整后经调整后的财政收的财政收入总计入总计GDPGDP调整后财调整后财政收入占政收入占GDPGDP比重比重% %199819989875.959875.955457.105457.1015333.0515333.05844028440218.1718.171999199911444.0811444.086497.556497.5517931.6317931.63896778967720.0020.002000200013395.2313395.237452.107452.1020847.3320847.33992159921521.0121.012001200116386.0416386.048432.768432.7624818.8024818.8010965510965522.6322.632002200218903.6418903.649330.709330.7028234.3428234.3412033312033323.4623.462003200321715.2521715.2511041.8211041.8232757.0732757.0713582313582324.1224.122004200426396.4726396.4714319.3314319.3340715.8040715.8015987815987825.4725.47比较财政PPT课件表表 10-25 10-25 我国财政收入结构基本情况表我国财政收入结构基本情况表 单位：亿元（人民币）单位：亿元（人民币）年份年份预算内预算内收入收入（1 1）其中其中收入调收入调整项目整项目合计数合计数（4 4）其中其中可作为税收收入可作为税收收入看待的项目看待的项目非税收收入项目非税收收入项目税收收税收收入入（2 2）非税收非税收收入收入（3 3）出口退出口退税税（5 5）社保基社保基金收入金收入（6 6）预算外预算外收入收入（7 7）彩票公彩票公益金）益金）（8 8199819989875.99875.95 59262.89262.80 0946.64946.645457.15457.10 0436.24436.241577.91577.93082.23082.29 927.1827.181999199911444.11444.080810682.10682.58581051.51051.53 36487.56487.55 5626.69626.692143.12143.13385.13385.17 742.5642.562000200013395.13395.232312518.12518.51511092.51092.50 07452.17452.10 01050.01050.00 02245.22245.23826.43826.43 351.6951.692001200116386.16386.040415301.15301.38381384.71384.70 08432.78432.76 61080.01080.00 02666.02666.04300.04300.00 086.7286.72比较财政PPT课件续表续表年份年份预算内预算内收入收入（1 1）其中其中收入调收入调整项目整项目合计数合计数（4 4）其中其中可作为税收收可作为税收收入看待的项目入看待的项目非税收收入项非税收收入项目目税收收入税收收入（2 2）非税收非税收收入收入（3 3）出口退出口退税税（5 5）社保基社保基金收入金收入（6 6）预算外预算外收入收入（7 7）彩票公彩票公益金）益金）（8 82002200218903.618903.64 417636.4517636.451526.791526.799330.79330.70 01150.01150.00 03428.63428.64479.04479.00 013.5013.502003200321715.221715.25 520017.3120017.311924.321924.3211401.11401.82821988.51988.59 94246.04246.04566.84566.80 014.0514.052004200426396.426396.47 724165.6824165.682448.722448.7214319.14319.33333484.03484.08 85107.05107.05497.05497.00 013.3213.32比较财政PPT课件表表10-26 10-26 我国财政收入与非税收收入构成我国财政收入与非税收收入构成 单位：亿元（人民币）单位：亿元（人民币）年份年份经调整后经调整后的财政总的财政总收入收入税收类收入税收类收入合计合计= =（2 2）+ +（5 5）+ +（6 6）税收类收税收类收入占总收入占总收入比重入比重% %非税收合非税收合计计（3 3）+ +（7 7）+(8)+(8)非税收类非税收类收入占总收入占总收入比重收入比重% %1998199815333.0515333.0511276.9411276.9473.5573.554056.114056.1126.4526.451999199917931.6317931.6313452.3713452.3775.0275.024479.024479.0224.9824.982000200020847.3320847.3315876.7115876.7176.1676.164970.624970.6223.8423.842001200124818.8024818.8019047.3819047.3876.7576.755771.425771.4223.2523.252002200228234.3428234.3422215.0522215.0578.6878.686505.176505.1721.3221.322003200332757.0732757.0726251.9026251.9080.1480.146505.176505.1719.8619.862004200440715.8040715.8032756.7632756.7680.4580.457959.047959.0419.5519.557 7年平均值年平均值25805.4325805.4320125.320125.377.9977.995680.135680.1322.0122.01比较财政PPT课件表表10-27 10-27 我国财政债务发行情况我国财政债务发行情况 单位：亿元（人民币）单位：亿元（人民币）年份年份财政债务发行总财政债务发行总额额其中其中内债内债外债外债19901990375.45375.4593.4693.46178.21178.2119911991461.40461.40199.30199.30180.13180.1319921992669.68669.68395.64395.64208.91208.9119931993739.22739.22314.78314.78357.90357.90199419941175.251175.251028.571028.57146.68146.68199519951549.761549.761510.861510.8638.9038.90199619961967.281967.281847.771847.77119.51119.51比较财政PPT课件续表续表年份年份财政债务发行总财政债务发行总额额其中其中内债内债外债外债199719972476.822476.822412.032412.0364.7964.79199819983310.933310.933228.773228.7782.1682.16199919993715.033715.033702.133702.13-200020004180.104180.104153.594153.5923.1023.10200120014604.004604.004483.534483.53120.47120.47200220025679.005679.005660.005660.00-200320036153.536153.536029.246029.24120.68120.68200420046879.346879.346726.286726.28145.07145.07比较财政PPT课件n郭小冬老师口径至少缺少收费罚没、土地出让金、探采矿权出让金、国企上缴利润 舍掉探采矿权出让金、国企上缴利润和彩票收益，2007年政府收入85223亿元、占当年GDP32.87%,比预算内51321亿元多33991亿元n税制结构上“双主体”，但流转税占据优势n税收立法权相对集中，征管权、使用权分权相对明显n新税改比较财政PPT课件表表10-28 10-28 我国债务余额及其与我国债务余额及其与GDPGDP比比 单位：亿元（人民币）单位：亿元（人民币）年份年份国债余额国债余额GDPGDP债务余额与债务余额与GDPGDP比比% %199419942477.82477.848198481985.145.14199519953300.33300.360794607945.435.43199619963803.03803.071177711775.345.34199719976074.56074.578973789736.116.11199819987862.07862.084402844029.319.31199919991054210542896778967711.7611.76200020001308613086992159921513.1913.19比较财政PPT课件续表续表年份年份国债余额国债余额GDPGDP债务余额与债务余额与GDPGDP比比% %20012001156081560810965510965514.2314.2320022002187041870412033312033315.5415.5420032003226042260413582313582316.6416.6420042004296312963115987815987818.5318.53比较财政PPT课件主要结论和评价n国家观等文化政治因素、财政支出结构、征管水平对财政收入结构有重要影响n经济发展水平决定生产结构和分配结构，进而决定财政收入结构n政府的政策目标（效率和公平）的权衡是决定财政收入结构的另一重要因素 发达国家多实行所得税为主体的公平型（美加澳日新）或者所得税和商品劳务税“双主体”公平与效率兼顾型（德英意荷）财政收入结构 发展中国家多实行商品劳务税为主体、所得税为辅的效率优先型或者 “双主体”公平与效率兼顾型（巴韩新泰）财政收入结构比较财政PPT课件n各国竞相降低公司所得税税率和个人所得税边际税率，扩税基，协调直接税和间接税比例，刺激储蓄和投资，促进经济增长n财政收入结构与经济体制转型相互影响和作用： 税制是经济体制的组成部分，其改革和调整影响经济体制的效率和公平；经济体制转型则决定了税制改革的方向（简化税制、公平税负）n我国财政收入亟待完善和规范 “非税收入化”值得警惕 比较财政PPT课件