提高财政收入占 GDP 比重,关键要提高税收占 GDP 比重。目前世界发达国家宏观税负一般不低于15%,而我国1986年为20.5%,1996年降为10.1%,而同期各种收费占 GDP 的8.8%,所以企业的实际负担并不低。1994年至1996年国税部门组织的两税收入占全部财政收入的比重为62.2%、57.7%、54.6%,下降了7.6个百分 Increase the proportion of fiscal revenue in GDP, the key to raise the tax share of GDP. At present, the macroeconomic tax burden of the developed countries in the world is generally not less than 15%, while in China, it was 20.5% in 1986 and 10.1% in 1996, while various fees and charges accounted for 8.8% of GDP in the same period. Therefore, the actual burden on enterprises is not low. From 1994 to 1996, the revenue from the two taxes organized by the state tax department accounted for 62.2%, 57.7% and 54.6% of the total, respectively, a decrease of 7.6%