财政收入是指财政关系体系可以分配的全部剩余产品。剩余产品是社会主义劳动者为全社会创造的公用财富,要在社会范围内,在国家、集体(企业和组织)和个人之间进行分配。人们通常所说的财政收入,实际上指的是预算收入,指通过财政分配,集中于国家预算的资金,是法定的纳入中央和地方政府预算的收入。社会剩余产品,并不都进入国家预算收入。通过分配,有一部分成为企业和个人收入。因此,剩余产品的分配,具有国家或社会分配的性质,分配形式是由社会决定的。在国家存在的条件下,以国家立法形式出现,成为国家规定的分配形式。国家预算收入的大小,首先取决于社会经济发展的情况。社会生产和流通繁荣增长,国家预算收入就多,生产和流通情况不好,国家预算收入也就会随之下降。更进一步说,国家预算收入直接取决于两个前提:一个是社会剩 Fiscal revenue refers to all the surplus products that the system of financial relations can allocate. The surplus products are the common wealth created by the socialist laborers for the whole society and distributed among the state, the collective (enterprises and organizations) and the individuals within the social sphere. People generally refer to the fiscal revenue, actually refers to the budget revenue, refers to through the financial allocation, focus on the state budget funds, is statutory income into the central and local government budgets. Social surplus products do not all enter the national budgetary revenue. Through distribution, some become corporate and personal income. Therefore, the distribution of surplus products has the nature of state or social distribution, and the form of distribution is determined by society. Under the conditions existing in the country, it appears as a form of state legislation and becomes the form of distribution stipulated by the state. The size of state budget revenues depends, above all, on the socio-economic development. The prosperity and growth of social production and circulation have led to more state budget revenues, poor production and circulation, and reduced state budget revenues. Furthermore, state budget revenues depend directly on two premises: one is the social surplus