在计算财政收入占国民收入的比例时,涉及到财政透支该不该计入财政收入问题。初看起来这个问题很简单,仅仅是两种不同的观点而已,实际上,计入与不计入,其关系极大。笔者以为,财政透支虽然具有虚和实的两重性,但仍以计入财政收入规模为好。理由如下: 1.财政透支不是国民收入生产额,没有相应的实物量和它对应。从这个角度上来说,财政上透支的是虚帐。 2.财政透支,使财政收入和支出轧平,填补了财政上入不敷出的亏 When calculating the ratio of fiscal revenue to national income, it should not be counted as fiscal revenue when it comes to fiscal overdraft. At first glance, this issue is very simple, just two different views only, in fact, included and not included, its great relationship. I believe that although the financial overdraft has the duality of virtual reality, but still included in the scale of fiscal revenue as well. The reasons are as follows: 1. Financial overdraft is not a national income production, there is no corresponding physical quantity and its correspondence. From this perspective, financial overdraft is the imaginary account. 2. Financial overdraft made the fiscal revenue and expenditures flatten, filling the fiscal deficit