Research Of Appropriate Revenue

In 2009, U.S. financial magazine "Forbes" published "Negative Tax Misery index list 2009", the Chinese mainland negative tax misery index ranked second in the world. For a time led scholars of China to discuss moderate financial income. To guarantee the existence of a state or government, there must be some financial income. Today, finance has been a social criterion of social and economic progress. Distribution of revenue as an important part of the government not only to maintain a government-run basis, and also reflects the size of government intervention in economic life and depth, in economic life has an important place. Too much and too little revenue will affect the economic growth, It's very important to research the limit of the amount of revenue.To research the relationship between the fiscal revenue and the economic growth ,it must be consider the relationship between the fiscal expenditure and the economic growth. And the economic growth is not the only target of government. The others need to be consider too, such as the livelihood functions. Appropriate government fiscal expenditure targets to be integrated on different considerations.In this paper, it's defining the appropriate revenue in the second chapter. The third chapter and fourth chapter from the perspective of financial expenditure, the actual analysis of the current situation, draw a smooth social and economic development to ensure that the scale of fiscal expenditure, and with adapt the size of the revenue. In the third chapter of the Government objective of maximizing economic growth, expenditure under the scale of the improved CD production function model and the dynamic state space model to estimate the economic growth of the financial objective of maximizing the proportion of GDP, expenditure was 16.46%. Chapter IV on the structure of fiscal expenditure analysis, the livelihood of our country to ensure that the necessary expenditure, but also the expenditure of 3.9% gap. That the scale of China's moderate fiscal expenditure in GDP, about 20.36% and corresponding revenue should be on this scale, and optimize the structure of fiscal expenditure, give policy recommendations. Chapter V from the perspective of fiscal revenue, financial revenue and economic growth of the relationship, through the state space model of the Laffer curve and simulate the size of China's fiscal revenue to GDP, the maximum proportion of 20.42%. Considering both revenues and expenditures, modest fiscal revenue in China reached 20.4%. At present the scale of China's fiscal revenue in line with which the basic and policy recommendations given by conclusions.