目前国民收入的分配过分向单位和个人倾斜,财政收入占国民收入的比重太低,资金过于分散,国家财力十分紧张。为了增强宏观调控能力,加快国民经济的发展,必须提高财政收入占国民收入的比重,适当集中财力。提高财政收入占国民收入比重的途径有二,一是适当调整分配政策,二是加强征收管理,把该收的钱都收上来。加强征收管理,对于增强国家财力则是可以立即收效的,大量事实说明这方面的潜力还很大。当前着重要解决好以下几个方面的问题。一、必须保护流转税。我国的工商税收是以 At present, the distribution of national income is excessively tilted to units and individuals. The proportion of fiscal revenue in the national income is too low, the funds are too scattered and the state’s financial resources are very tense. In order to enhance the capability of macroeconomic regulation and control and speed up the development of the national economy, it is necessary to increase the proportion of fiscal revenue in the national income and properly concentrate financial resources. There are two ways to increase the proportion of fiscal revenue in the national income: one is to appropriately adjust the distribution policy; the other is to step up the administration of collection and bring in the collected money. Strengthening the collection and management of the country’s financial resources can be immediately effective, a large number of facts show that there is still great potential in this area. The current important to solve the following problems. First, you must protect the turnover tax. China’s industrial and commercial tax is based on