老挝是一个以自然半自然经济为主的国家，经济发展一直处于较低水平，财政人不敷出，赤字严重。仅1996－1997预算年度，赤字就达1311．8亿基普。为逐步缩小财政赤字，促进社会经济稳步发展，老政府于近期确定了增加财政收入的具体措施。一、关税方面。加强边境关卡及各过境点的 Laos is a country dominated by natural and semi-natural economy. Its economic development has been at a low level. Financial people are making up their deficits and the deficit is serious. In the 1996-1997 budget year alone, the deficit amounted to 131.18 billion kip. In order to gradually reduce the fiscal deficit and promote the steady development of social economy, the old government has recently set forth concrete measures to increase fiscal revenue. First, the customs duties. Strengthen border crossings and border crossings