财政收入占国民收入的比例问题,实际是财政收支规模的定量问题,是国家宏观经济调控和管理中的一个重要方面。 50年代,薄一波同志在总结“一五”时期经验的基础上,对我国财政收入占国民收入的比例提出了“二、三、四”的理论。即财政收入占国民收入的比例以30％为宜。在我国经济发展的历史过程中,“一五”时期财政收入占国民收入的比例平均为33.3％,工农业生产确实有了长足的发 The problem of the proportion of fiscal revenue in the national income is actually the quantitative issue of the size of the fiscal revenue and expenditure and is an important aspect in the regulation and management of the state’s macroeconomy. In the 1950s, Comrade Bo Yibo put forward the theory of “two, three and four” on the basis of summing up the experience of the “first five-year plan” and on the ratio of fiscal revenue to national income in China. That is, the ratio of fiscal revenue to national income should be 30%. In the course of the history of our country’s economic development, the average proportion of fiscal revenue in the national income in the “First Five-Year Plan” period was 33.3%. There was indeed a great deal of development in industrial and agricultural production