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世界银行专家谈中国公共财政改革(下)●黄治清译预算收入的动员提高政府预算收入占国内生产总值的份额,将需要结合经济增长扩大税基,及通过更好的税收管理改进依存性。从近期看,改进依存性使其发挥重要作用最为有效,而逐步消除过滥的税收减免将极大地改善税收系统的...
World Bank Experts Talks on China’s Public Finance Reform (Part Two) • Huang Zhiqing Mobilizes Budgetary Income for Translating Budgetary Improvements The government budgetary revenue as a share of GDP will need to be expanded in line with economic growth to improve the tax base and to improve the dependency through better tax administration. In the short term, it is most effective to improve the dependency so that it can play an important role, while the gradual elimination of excessive tax relief will greatly improve the tax system.