公路法修改背景从国家宏观经济形势来看,财政预算收支的体系必须要进一步调整。1995年,我国的税收只占GDP的10%,预算内收入、预算外收入、制度外收入这些非税收入加起来是税收的2.5倍。而一般发展中国家的非税收入只占税收的10～15%。据国际货币基金组织1995年对46个有代表性的国家进行的调查,非税负担占GDP的比重一般在3～5% Road Law Amendment Background From the perspective of the state’s macroeconomic situation, the budget revenue and expenditure system must be further adjusted. In 1995, China’s tax revenue accounted for only 10% of GDP, budget revenue, extra-budgetary income, income outside the system of these non-tax revenue combined is 2.5 times the tax revenue. The non-tax revenue of developing countries in general accounts for only 10-15% of tax revenues. According to a survey carried out by the International Monetary Fund in 46 representative countries in 1995, the proportion of non-tax burden to GDP generally ranges from 3% to 5%