党的十五大报告指出：“集中财力，振兴国家财政，是保证经济社会各项事业发展的重要条件。要正确处理国家、企业、个人之间和中央与地方之间的分配关系，逐步提高财政收入占国民生产总值的比重和中央财政收入占全国财政收入的比重，并适应所有制结构变化和政府职能转变，调整 The report of the 15th National Congress of the CPC pointed out: "Concentrating financial resources and rejuvenating the state treasury are important conditions for ensuring the development of all economic and social undertakings. To properly handle the distributional relations among countries, enterprises and individuals and between the central government and local governments, The proportion of fiscal revenue in GNP and the share of central government revenue in the national fiscal revenue and the change in ownership structure and changes in government functions and adjustments