What Is General Revenue?

For the income raised by the state, traditional economics is expressed by concepts such as "fiscal revenue" or "national revenue". Since the introduction of Western economics, the concepts of public finance and government revenue have been widely accepted. Government revenue refers to the sum of all funds raised by the government to perform its functions. In a market economy, government revenue is a certain amount of social product value expressed in currency by the state through certain forms and channels. The value of social products is mainly the value of surplus products. It is the material premise for the government to engage in all activities.

Government revenue

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The state of government revenue not only directly affects the performance of various government functions and the realization of various government policy objectives, but also has an important impact on the process of obtaining profits by private capital, which can change the total social demand and

The form of government revenue refers to the specific way in which the government obtains revenue, that is, how the government revenue from various departments, units and individuals is handed over to the state. In countries around the world, the main form of government revenue is taxation. In addition, other forms of non-tax revenue

Government revenue classification is an important part of government revenue management. First, the classification of government revenue is the premise and condition of analyzing government revenue. The analysis of government revenue can be carried out from multiple perspectives, such as the form, scale, and structure of government revenue, and government revenue has obvious complexity in terms of form and composition. Scientific classification; Secondly, the classification of government revenue also has its own practical value. Government revenue classification can help us find effective ways to organize and increase government revenue, and strengthen the organization and management of government revenue.

Government revenue by value composition

Government revenue is the value of social products in the form of money. From its value composition, it is nothing more than C, V, and M. Further analysis shows that in the total social product, the value of C, which is equivalent to material consumption in the production process, can only be returned to the production process to ensure that social reproduction takes place on the original scale. Therefore, this part of the value is generally in the production unit Continued to enter the reproduction process internally after financial distribution, which belongs to the scope of business management authority, and should not be used by the state management, that is, it cannot constitute a source of government revenue.

The part of V in the total social product that is used to compensate for labor consumption is the most important part of the personal consumption fund. It is owned by the individual worker. It not only guarantees the recovery of the brain and physical strength of the worker, but also guarantees the development of the worker in various aspects. Can be a source of government revenue. From the perspective of the actual economic operation, government revenue from Part V mainly has the following aspects: First, the taxes collected directly from individuals, such as personal income tax, personal property tax, land use tax, vehicle and vessel use tax, etc. Second, the fees collected directly from individuals (such as marriage registration fees, passport fees, household registration fees, etc.) and confiscated income; third, Treasury bills purchased by individual residents; fourth, the state sells high-tax consumer goods (such as Part of the income from tobacco, alcohol, cosmetics) is actually transferred by V. Fifth, the taxes paid by enterprises and institutions such as the service industry, culture and entertainment industry, etc., are partly converted through the redistribution of V . In the future, with the gradual establishment and development of the socialist market economic system, the continuous improvement of people's living standards, and the reform and improvement of the personal income tax system, the proportion of V from our government revenue will continue to increase. Western countries generally implement high-wage policies and tax systems with individual income tax as the main tax type. A large part of government revenue comes from V.

M in the composition of the total social product value is the surplus product value created by the workers for the society, a financial guarantee to improve the living standards of the people and meet the common needs of society, and is the main source of government revenue. This is not only because this part of the value has a higher flexibility in distribution than C and V, but also the use and distribution of this part of value affects the direction and speed of social development. From the actual situation in China, government revenue mainly comes from M, and for a long period of time, M is still the main source of government revenue.

The important significance of studying the composition of government revenue is to explain the basic factors that affect government revenue fundamentally, so as to take effective measures to increase government revenue. Because M is the main source of government revenue, the size of government revenue is directly restricted by the size of M. Therefore, to increase government revenue, we must find ways to increase M. There are three main factors affecting the increase and decrease of M in the national economy: production, cost, and price. Among them, production affects M in absolute terms, and the scale and speed of production development, as well as the output and value of products realized, are the basis for determining the size and growth rate of government revenue. In the case of constant product output and price, costs and M change inversely, and government revenue increases and decreases with M. Therefore, the fundamental way to increase fiscal revenue is to increase production and implement savings, that is, to reduce costs and increase profits. Reducing costs is a matter of improving economic efficiency. This is the main direction of China's economic development and the main direction of increasing government revenue. That is, the government revenue should be increased mainly by reducing costs and increasing economic benefits.

Government revenue by source of income

No matter in what form the country participates in the distribution of national income, the process of raising government revenue is always closely related to the country's economic system and economic operation. If government revenue is regarded as a certain amount of money revenue, it always comes from the distribution and redistribution of national income. As the basis and ultimate source of government revenue, the economy has a decisive effect on government revenue itself. The classification according to the source of government income helps to study the check-and-balance relationship between the government and the economy, helps to rationally adjust the size and structure of government income, and establishes a harmonious operating mechanism in which the economy determines government distribution and government distribution affects economic development.

According to the classification of government revenue sources, there are two different subcategories: one is based on the ownership structure of government revenues, and divides government revenues into state-owned economic income, collective economic income, Chinese-foreign joint venture economic income, private economic income, and wholly foreign-owned investment. Economic income and individual economic income, etc .; Second, the government income is divided into industrial and agricultural revenue, light industrial and heavy industrial revenue, production and circulation revenue, and the primary industry based on the sectoral structure of government revenue sources. Sector, secondary industry sector and tertiary industry sector revenue. This part of the content will be further analyzed in the section of government revenue structure, and will not be described in detail here.

Government revenue by revenue

According to the form of income, government revenue can be divided into two categories: tax revenue and non-tax revenue. The advantage of categorizing by income form is to highlight the dominant position of tax revenue in government revenue. Among them, tax revenue is a part of social resources or income that the government possesses free of charge by virtue of its political power, including various taxes such as income tax, commodity tax, property tax, and resource tax. In modern society, the political power that the government relies on is usually expressed in the form of laws, such as the relevant provisions in the Constitution, the Budget Law, the Tax Law, and so on. Taxable. In terms of quantity, tax revenue is usually also the main source of income for a country, and it occupies an absolute position in total government revenue.

Non-tax revenue is relative to tax revenue. It means that in addition to the state's tax revenue obtained in accordance with the tax law, administrative agencies at all levels, judicial organs, and institutions that perform management functions on behalf of the government use government bonds, administrative fees, Funds, fundraising, fines, and other forms of income from legal persons, social groups, and individual residents, as well as income from state-owned asset operations and state-owned property income collected in accordance with property rights, including debt income, state-owned property income, and state-owned enterprises Operating income, administrative judicial income, and other income. Although various non-tax revenues account for a small proportion of total government revenue, their fund-raising processes, reflected distribution relationships, their role in government financial management activities, and their impact on social and economic life are different from taxes. Government revenue also has a very important and unique position.

Classification according to the form of government revenue, also known as the project classification of government revenue, is a more practical classification method of government revenue. This classification method has been used in the compilation of national budgets, including China's fiscal statistics. Universally used.

In addition, government revenue can also be divided into central government revenue and local government revenue according to the different levels of government jurisdiction; according to the requirements of preparing a double budget, it can be divided into regular revenue and constructive revenue or government public budget revenue, and state capital operations. Budget income, social security budget income, and other budget income; according to the length of time, it is divided into regular income and temporary income.