财政收入

Based on the analysis of the contingent liability situation of the district, the author will come up and define expenditure contingent liability and income contingent liability, and use local finance availability indicators to replace local finance income indicators, which is more accurate.

本文在分析过程中根据县区政府或有负债的现实状况，提出并定义了支出性或有负债和收入性或有负债、用地方财政可用财力指标替代了地方财政收入指标，提高了定量分析的科学性和准确性。

By analyzing the state of ratio of financial revenue in GDP in our country and the reasons why the ratio falls, the author believes that in order to promote the ratio of financial revenue we have to solve the problems of principal multivariate of financial distribution and the imperfect tax system.

针对我国财政收入占GDP比重的现状及下降的主要原因作了较为深入细致的分析，提出解决好财政分配主体多元化及税收制度的不完备这两个问题是提高财政收入比重的根本途

Ricardian equivalence, is an economic theory which suggests that it does not matter whether a government finances its spending with debt or tax increase, total level of interest rate, private investment, and consumption will remain unchanged.

李嘉图等价定理认为，政府的财政收入形式的选择，不会引起人们经济行为的调整摘要：李嘉图等价定理认为，政府的财政收入形式的选择，不会引起人们经济行为的调整。

In the end, I propose five policy recommendations to stay away from fiscal crisis and the improvement of fiscal sustainability. They are to regulate the behaviors of the government's administration and the income distribution, to establish the mechanism of keeping stable growth of government revenues, to establish sinking fund, to form the mechanism of coping with the government emergency, to set up fore-emergency system, to reinforce the management of foreign liabilities, and to reduce the probability of the occurrence of contingent liabilities crisis.

最后，提出了六点开放经济条件下促进我国财政风险防范及财政持续性的政策建议，它们分别为规范政府行政与收入分配行为，形成财政收入稳定增长机制；建立偿债基金，构建政府应急反映机制；设立预警系统，防范债务风险；加强外债管理，防范外债风险；降低或有债务风险转化为债务风险的程度；加强财政政策与货币政策的协调配合。

The Chinese government revised intergovernmental fiscal relations after the 1994 tax sharing system reform. The recentralization of tax revenues of central government in 1994 was not accompanied by revisions to expenditure responsibilities which remained as the pre-1994 fiscal system.

1994年我国实行了分税制体制改革，国家对政府间财政关系重新进行了调整，在政府间支出责任分配维持原有格局的的情况下，中央政府重新集中大部分财政收入，中国政府间财政关系由分税制前的&收入分权，支出分权&模式转变成了&收入集权，支出分权&模式。

The results show the BSFLG germinates in undevelopment of economic, lack of financial resources and the severe contradiction between receipt and ex penditure.

在对县乡制度外财政收入现状进行调查的基础上，对县乡制度外财政收入的成因进行了分析，认为县乡制度外财政收入是经济落后，财源匮乏，财政收支矛盾的严峻形势造成的，其对经济的影响是弊大于利。

In 2007, the completion of large-caliber revenue 2,708,000,000 yuan, 33.51 percent growth over the previous year.

财政收入与经济发展良性互动，经济运行质量不断提高。2007年，大口径财政收入完成27.08亿元，比上年增长33.51%。

But business tax proportion accounted for less than pay donate, ban on opium-smoking and the opium trade fine and the defence total of funds among gross income, which showed the financial of the new kuangsi clique expanded to some extent, the structure of the financial was still the deformity, the subject financial showed slightly weakly.

广西财政也存在着诸多问题。财政投资畸形，经济建设费用不足，制约了经济的发展。财政支出中非生产性支出过多，广西当局没能建立后续性支柱财源，财政收入仍然依赖非生产性收入。税捐征收也存在弊端。

We must enforce the assist to the poor people that is the main measure ;second ,we must adjust the higher income .and the last measure is the strike on the illegal income that is the most important measure .

为了遏制收入差距继续扩大特别是消除人们心理上对收入分配不公的不满情绪，我们必须加大扶贫力度，这是缩小贫富差距、保持社会稳定的最主要措施；其次是调节过高收入，即使对于来源正当的收入也要加强个人所得税的征管，这不仅能够增加财政收入，更是缩小收入差距的重要手段；最后是要坚决取缔和打击违法、非法收入，这是缩小收入差距的重中之重，更是消除人们不满情绪的有效手段。

As a new institutional arrangement, the tax-sharing fiscal system models the intergovern-mental fiscal relations, promotes the growth of fiscal revenue, models the distribution order of fiscal reve-nue, increases the local governments efforts in collecting taxes, and intensifies the fiscal dependence of lo-cal governments on the central governments.

分税制财政体制作为一种新的制度安排，它在规范政府间财政分配关系、促进财政收入稳定增长、规范财政收入分配秩序、提高地方政府的征税努力程度、强化各地区对中央财政的依赖性方面发挥了积极作用。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。