在现代市场经济的体制环境中,政府取得财政收入的形式多种多样。可以是税收,也可以是国债,亦可以是收费,还可以是其它别的什么形式。不过,相对而言,税收是政府取得收人的最佳形式。税收依存度,即税收收入占整个政府支出的比重。 这几年来,中国税收收人的增长速度很快。中国的税收依存度也正在稳步提高。然而,尽管我们已经付出了极大的努力,当前中国的税收依存度,依然处在偏 In the institutional environment of a modern market economy, there are various forms of government revenue from fiscal revenue. It can be a tax, a government bond, a fee, or anything else. However, relatively speaking, taxation is the best form of government revenue. Tax dependence, which is the proportion of tax revenue in the total government expenditure. In recent years, China’s tax revenue has been growing rapidly. China’s tax dependence is also steadily increasing. However, despite the tremendous efforts we have made, the current tax dependence in China is still at a low level