synonymNational income(The sum of labor remuneration and assets included in the products and services produced by the country in the current period) Generally refers to fiscal revenue
Government revenue refers to the government'spublic policyAnd the sum of all funds raised to provide public goods and services.The financial revenue is shown by the government departments in a certain period (generally afiscal year）ObtainedMonetary income。Fiscal revenue is an important indicator to measure the financial capacity of a government. The scope and quantity of public goods and services provided by the government in social and economic activities, to a large extent, depend on the adequacy of fiscal revenue.It is reported that China's fiscal revenue in the first five months of 2010 was 3547 billion yuan, an increase of 836.2 billion yuan or 30.8% over the same period.Combined with the expectation in the second half of the year, it is likely to reach 8 trillion yuan, which means that the Chinese government will become the second richest government in the world.
Finance is related to the emergence and existence of the country.In order to maintain its existence and function, the state must consume certain social products.However, the state itself usually does not directly engage in production activities, so it must use its own political power to impose someSocial productsTo meet the needs of various expenditures.The income and expenditure of such a country is finance, which is the distribution of social products by virtue of political power.From the content of this concept, we can see that finance is a kind of distribution relationship, which is centralized within the social scope with the state as the main bodyDistribution relationship。This is the essence of finance.[1]
In 2021, China's fiscal revenue will exceed 20 trillion yuan.[3]The 2023 government work report points out that the fiscal revenue has increased to 20.4 trillion yuan in the past five years。[4]
According to different standards, financial revenue can be classified differently.The international classification of fiscal revenue is usually based on the form of fiscal revenue obtained by the government.Under this classification method, financial revenue is divided intoTax revenue、Income from state-owned assets、national debtIncome and fee income andOther incomeEtc.
Tax revenue
tax revenueIt is a form of compulsory and free access to financial revenue for the government to realize its functions by virtue of its political rights and according to specific standards. It is the most important form of revenue and the main source of revenue in modern countries.The tax revenue in China can be divided into five categories according to the tax objects, namelyTurnover tax, income tax, property taxresource taxandBehavioral tax。The turnover tax is based oncommodity exchangeAnd providing labor servicesTurnoverThe turnover tax is the tax revenue of ChinaMain tax type, accounting for more than 60% of the tax revenue. The main turnover taxes arevalue added tax、Sales Tax、excise tax、tariffEtc.Income tax refers to the tax levied on the income of the taxpayertax revenue, the income tax that has been issued by the state includesindividual income tax、corporate income tax。Property tax refers to the tax levied on various properties (movable and immovable). The property tax levied by the state includes land value added taxProperty tax, urban real estate taxDeed tax。Resource tax refers to the income from the development and utilization of national resourcesDifferential incomeThe resource tax category in China includes resource tax, urban land use tax, etc.Behavioral taxIt refers to some specificeconomic behaviorThe purpose of levying taxes is to implement national policies. China's behavioral taxes includestamp duty, urban maintenance and construction tax, etc.
national debtIncome refers to the paid income obtained by the state through credit.The national debt income has the characteristics of voluntariness, compensation and flexibility.
Fee income
Charge income refers to the amount paid by the national government agencies or institutions tobeneficiaryA form of income in which a certain fee is charged.It can be divided into user fees andFeesTwo.The use fee is the fee charged by the government to the users of public facilities according to certain standards, such as the use fee charged to the vehicles using the highways, bridges and tunnels built by the government;Stipulated fees refer to the fees charged by the government for providing specific services or specific administration to individual citizens, including administrative fees (such as passport fees, commodity testing fees, graduation certificate fees) and judicial fees (such as civil litigation fees, birth registration fees, marriage registration fees).The collection of fees has the characteristics of compensation and uncertainty, and should not be the main form of government revenue.
In practice, after the reform of government revenue and expenditure classification, "revenue classification" comprehensively reflectsGovernment revenueThe source and nature ofBudget revenue, also includesExtrabudgetary incomeSocial insuranceFund incomeAnd other incomes that should belong to the category of government revenue.
The latest classification of fiscal revenue can refer to the Notice of the Ministry of Finance, the People's Bank of China, and the State Administration of Taxation on Revising the 2009 Government Revenue and Expenditure Ledger Account.
significance
revenue
First, the financial revenue isexpenditureThe premise of.Financial allocationIt is the unified process of revenue and expenditure. Fiscal expenditure is the purpose of fiscal revenue, and fiscal revenue is the premise and guarantee of fiscal expenditure. In general, the amount of revenue determines the scale of fiscal expenditure, and more revenue can lead to more expenditure.Therefore, only by actively gathering funds on the basis of developing production can we create a prerequisite for more fiscal expenditure.
Second, fiscal revenue is the financial guarantee to realize the functions of the state.In order to realize its functions, the state must master a certain amount ofSocial productsFinancial revenue is an important means of household capital.To implementState functionsIt is of great significance.
Third, fiscal revenue is an important way to correctly handle the material interests of all parties.The acquisition of fiscal revenue is not just a matter of collecting funds. In the specific operation process, how much to obtain and how to adopt are related to the implementation of the Party's principles and policies and the handling of material interests in all aspects.Only by correctly handling various material interests in the process of organizing financial revenue can we fully mobilize the enthusiasm of all parties and achieveOptimize resource allocation, CoordinationDistribution relationshipThe purpose of.
(3) The central government's revenue from transfers, subsidies, appropriations and other revenues.
Local financeThe contents of extra budgetary revenue mainly includeTax surcharges, urban publicBusiness income, the business income of cultural, sports, health and agricultural, forestry, animal husbandry, water and other institutions, market management income and material price change income.
principle
The organization of fiscal revenue is not only related to social and economic development and the improvement of people's living standards, but also related to the correct handling of the relationship between the state, units and individuals and the interests of the central and local levels, and also related to the reasonable burden of different objects.In order to handle these relationships well, the following principles must be grasped when organizing financial revenue:
1. The principle of developing economy and expanding financial resources
2. The principle of giving consideration to the interests of three parties and two levels
Statistical Chart of Financial Revenue
The so-called "giving consideration to the interests of three parties" means that the financial department is dealing withnational incomeIn the process of distribution and obtaining their own income, we should not only pay attention to the acquisition of financial income, but also leave the necessary financial resources to units and individuals to mobilize and give play to their enthusiasm."Taking into account the interests of the central and local governments" means that the state finance is in the process of handlingNational income distributionIn the process of obtaining their own income, the interest relationship between central level finance and local level finance should be taken into account at the same time.PressFinancial management systemNational finance is a two-level finance composed of the central budget and the local general budget.The two levels of finance have their own specific functions and form their own interest relations, so the two levels of interest relations should be taken into account when organizing financial revenue.
3. Principle of "reasonable burden"
The principle of "reasonable burden" is mainly embodied intax revenueIn the middle, it means that when organizing the financial revenue, different tax collection ratios are adopted according to the amount of taxpayer's income, and more burdens are imposed for those with strong affordability, while less burdens are imposed for those with weak affordability.It usually adopts different tax rangestax rate, tax reduction and exemption.The implementation of reasonable burden is not only the need to achieve fair competition among enterprises, but also the need to ensure national financial resources.
development history
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1952gross domestic productOnly 67.9 billion yuan. In 2010, it exceeded 40 trillion yuan, surpassing Japan and ranking second in the world.Since the 18th National Congress of the Communist Party of China (CPC), China's comprehensive national strength has continued to improve. In the past three years, China's economic aggregate has exceeded 70 trillion yuan, 80 trillion yuan and 90 trillion yuan, accounting for nearly 16% of the world economy.
Joined in 2001World Trade OrganizationAnd participate in international economic cooperation with a more active attitude.
The grain output in 2018 was 4.8 times higher than that in 1949.
In 2018, the GDP increased 175 times over 1952, with an average annual growth of 8.1%.In 2018, the per capita GNI reached US $9732, higher than the average level of middle-income countries.In 2018, the fiscal revenue reached 18.3 trillion yuan,foreign exchange reserveAt more than 3 trillion US dollars, it has ranked first in the world for 13 consecutive years.
In 2018, the whole society's research and experimental development expenditure reached 1.97 trillion yuan, 2.18% of GDP, exceeding the average level of the 15 EU countries.
In 2018, the per capita disposable income of Chinese residents reached 28000 yuan, an increase of 24.3 times over 1978.Since the 18th National Congress of the Communist Party of China (CPC), great attention has been paid to people's livelihood and employment. More than 13 million new urban jobs have been created for six consecutive years. By the end of 2018, the total number of employed people had increased to 776 million.
From 2013 to 2018, China's rural poverty population decreased by 82.39 million, equivalent to the population level of a large country.By 2018, the incidence of rural poverty will drop to 1.7%, contributing more than 70% to global poverty reduction.[2]
In 2021, China's fiscal revenue will exceed 20 trillion yuan.[3]
The 2023 government work report points out that the fiscal revenue has increased to 20.4 trillion yuan in the past five years。[4]
Economic source
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Constitutive relationship
C. There is a trade-off between the three parts of V and M, and M constitutes the main factor of financial resources. Therefore, when studying the relationship between the composition of total social product value and financial revenue, we should focus on the impact of changes in cost factors C and V in the composition of total social product value on M and thus on financial revenue.
stayTotal social productReduce materialization when V is fixedLabor consumptionC is the main way to reduce production costs, increase M and increase financial revenue.reduceMeans of productionConsumption should be treated differently according to the nature of the means of production.
1. The consumption of raw materials, inflammables and consumables and other means of production should be reduced through technology or production process innovation, and the net income and financial income of the enterprise should be increased by strengthening internal management on the premise of ensuring product quality.
2. As compensation for consumption of fixed assets, the depreciation rate should be reasonably determined, the utilization rate of equipment should be improved, the depreciation value transferred in each product should be reduced, and the cost of unit product should be reduced to increase the profit and financial revenue of the enterprise.If the depreciation rate is too high, it will decreaseEnterprise profitAnd fiscal revenue;If the depreciation rate is too low, the growth of financial revenue is to sacrifice the enterprise's development potential and slow down the enterpriseEquipment renovationThe pace is the cost, so the increase of financial revenue is false and untrue.
stayTotal social productWhen C is constant and constant, part V increases and part M decreases. On the contrary, part V decreases and part M increases.Therefore, fully mobilize the enthusiasm of workers and improvelabour productivityIt is of great significance to increase enterprise profits and financial revenue.
Economic source
revenue
M is the main source of financial revenue
surplusProduct valueincludeTaxesEnterprise profit and utilizationResidual product valueExpenses paid (such as interest).These mainly include taxes and corporate profits.Under the planned financial condition of unified revenue and expenditure,state-owned enterpriseThe vast majority of M created is distributed by the state to expand reproduction and form fiscal revenue for common social needs.In addition, the state takes away part of non-state-owned enterprises in the form of taxesnet incomeGenerate financial revenue.Under the socialist market economy system, the state gives state-owned enterprises autonomy in management and has relatively independent economic interests.According to the principle that the administrative power is consistent with the financial power, the state cannot take away all M from state-owned enterprises, but can only participate in the distribution of part of the net income of enterprises, that is, the state participates in the distribution as an administrator, collects taxes from enterprises, andAsset OwnerParticipate in the profit distribution of the enterprise.
V is the supplement of financial revenue
V refers to the part paid to individual workers in the form of labor remuneration.From the point of view, although V constitutes a part of the financial revenue, its proportion in the total financial revenue is very small.This is because China has been implementing a lowwage systemThe income of individual workers is generally low, and the state cannot raise more funds from V.
In terms of actual economic operation, China's fiscal revenue from V mainly includes the following aspects:
Fourth, part of the income from the sale of high tax rate consumer goods (such as cigarettes, alcohol, cosmetics, etc.) is actually transferred from V.
Fifth, enterprises and institutions such as service industry and cultural and entertainment industrytax revenue, part of which is based on theredistributionTransformed.
In the future, with the development of socialismmarket economyWith the gradual establishment and development of the system, the continuous improvement of people's living standards, and the reform and improvement of the individual income tax system, the proportion of fiscal revenue from V will gradually increase.occidentcapitalist countryThe high wage policy and the fiscal and tax system with individual income tax and payroll tax as the main taxes are generally implemented, and a considerable part of its fiscal revenue directly comes from V.
Individual parts in C constitute financial revenue
Of compensation value Cbasic depreciation fund stayPlanned economyAs a part of fiscal revenue, it is generally not suitable to include depreciation funds as fiscal revenue in market economyvalue added taxA part of C still becomes financial revenue through value-added tax.
national policy
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The central fiscal revenue and the local fiscal revenue are divided according to the fiscal systemCentral level revenueandLocal income。After the tax sharing fiscal system in 1994, the revenue belonging to the central government included customs duties, customs excise tax and value-added tax, consumption tax, central enterprise income tax, income tax of local banks, foreign banks and non bank financial enterprises, business tax, income tax, profit, urban maintenance and construction tax, and 75% of value-added tax,50% of securities transaction tax (stamp tax) and offshore oil resource tax.Revenue belonging to local finance includes business tax, local enterprise income tax, individual income tax, urban land use tax, fixed asset investment direction adjustment tax, urban maintenance and construction tax, property tax, vehicle and vessel use tax, stamp tax, slaughter tax, agricultural and animal husbandry tax, agricultural specialty tax, farmland occupation tax, deed tax, 25% of value-added tax, securities transaction tax (stamp tax)50% and other resource taxes except offshore oil resource tax.
