中国各级政府领导和财政机关年年都在喊财政困难增加政府收入的欲望十分强烈财政专家和学者对如何缓解财政收入困难的讨论很多，近十年，这方面的讨论已经形成了一个没有争议的观点；财政收入占GDP 的比重很低是财政困难的核心。“必须提高两个比重”，即提高财政收入占GDP 的 Every year, all levels of government leaders and financial authorities in China are calling for financial difficulties and there is a strong desire to increase government revenue. There are many discussions among financial experts and scholars about how to ease the financial difficulties. In the past decade, discussions in this area have formed a non-controversial Point of view; low financial income as a share of GDP is the core of financial difficulties. “We must increase the two weights”, that is, raise fiscal revenue in GDP