Study Of Ratio Of Financial Revenue Over GDP

Financial scarcity is one of major problems which hinder our country finance after the reform and opening up, one of the obvious phenomena is the lower ratio of financial revenue over GDP. In recent years, the problem of increasing the ratio of financial revenue focusing on improving ratio has been put forward due to the yearly decrease of financial revenue degree and ratio from the central government to local government. Our internal academia has had a thorough discussion, but the research on improving the content of ratio and proof is far from enough and the research is limited within budgetary receipts. The writer concludes the real financial ability is far above the financial digit provided by budgetary receipts through using the basic theories of the public finance, from budgetary receipts and the whole government revenue and after the careful analysis of our current financial revenue situation. The writer holds the view that it is vital to normalize the forms of financial revenue, strengthen the administration of collecting tax, minimize various forms of tax evasion to improve the ratio. Previous practice of enlarging the source of financial and putting heaver burden on the enterprise and individuals are not proper. This not only can strengthen the objective awareness of the people on our government revenue, but also can resolve our current difficulties in finance to a certain degree.The paper combining positive analysis and normative analysis, takes the initiative in the following aspect:(l) In the proof of improving the ratio does preliminary analysis from the reasonableness of financial revenue ratio over expendirure.(2) In improving the content of ratio, it puts forward the problem of degree of improving the ratio, that means it makes certain the proper government revenue ratio in the near future years.(3) It enlarges the public revenue research to non-normative revenue and undergoes the preliminary analysis on the utilizing efficiency of non-normative revenue. The main contents of the article include: firstly, it has a preliminary analysis on our current financial revenue situation. Secondly, it draws the conclusion through utilizing the basic theories of the public revenue. Finally, it puts forward some suggestion to the ratio of our public revenue.