Extended data:
Fiscal revenue structure refers to the national fiscal revenue structure formed by different collection methods. It is mainly composed of various taxes, enterprise income (profits paid by enterprises), debt income (domestic debt and foreign debt income), energy and transportation key construction funds, and national budget adjustment fund income.
Before 1984, the main items of fiscal revenue were taxes and profits paid by state-owned enterprises. Various components, proportions and interrelationships of national financial revenue sources.
It reflects the different sources, scales and forms of financial funds concentrated through the national budget, as well as the proportion of various fiscal revenues in the total fiscal revenue and the ways to increase fiscal revenue.
The purpose of analyzing the overall structure of fiscal revenue is to grasp the organic connection between various sources of fiscal revenue as a whole and maintain an appropriate proportion; It is convenient to strengthen the macro-adjustment of fiscal revenue in a targeted manner and realize the balanced distribution of interests; Promote the optimization of fiscal revenue structure and improve the overall function of the structure.
Project structure
After the implementation of changing profits into taxes, the profits handed over by state-owned enterprises are transformed into tax system, and taxes gradually become the basic form of fiscal revenue. 1990 tax revenue accounts for more than 9 1% of fiscal revenue; Enterprise income, such as enterprise merger to reduce enterprise losses subsidies are negative; Debt income, including domestic debt and foreign debt, accounts for 1 1%.
The income from the key construction of energy and transportation and the national budget adjustment fund is a special fund income item increased to strengthen the key construction and adjust the distribution capacity, accounting for about 10%. Analyzing the proportion of fiscal revenue items in the overall structure and its changes is conducive to ensuring the concentration of fiscal revenue and effectively adjusting the rational distribution of revenue.
system of ownership
Refers to the structure of fiscal revenue sources divided by economic types. The fiscal revenue provided by the economy under ownership by the whole people is the main body, which generally accounts for more than 80% of the annual fiscal revenue. With the development of collective ownership, individual economy, private economy and other economic sectors.
After 1986, the financial revenue provided by the non-state-owned economy has increased, of which the collective economy is close to 20%, and the proportion of other economic components is small, and some of them show an increasing trend.