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1、根據(jù)財(cái)政年鑒,網(wǎng)站中提供的中國(guó)財(cái)政收入與財(cái)政支出占GDP比重的變化情況,論述改革開放以來我國(guó)財(cái)政收入與支出出現(xiàn)下降趨勢(shì)的原因。年份財(cái)政支出總額GDP總值/億財(cái)政支出占GDP比重年份GDP總值/億國(guó)家財(cái)政收入/億財(cái)政收入占GDP比例19781122.13624.130.96%19773201.9874.527.31%19791281.84038.231.74%19783624.11132.2631.24%19801228.84517.827.20%19794038.21146.3828.39%19811138.44862.423.41%19804517.8
2、1159.9325.67%198212305294.723.23%19814862.41175.7924.18%19831409.55934.523.75%19825294.71212.3322.90%19841701717123.72%19835934.51366.9523.03%19852004.38964.422.36%198471711642.8622.91%19862204.910202.221.61%19858964.42004.8222.36%19872262.211962.518.91%198610202.22122.0120.80%19
3、882491.214928.316.69%198711962.52199.3518.39%19892823.816909.216.70%198814928.32357.2415.79%19903083.618547.916.63%198916909.22664.915.76%19913386.621617.815.67%199018547.92937.115.84%19923742.226638.114.05%199121617.83149.4814.57%19934642.334634.413.40%199226638.13483.3713.08%19
4、945792.646759.412.39%199334634.44348.9512.56%19956823.758478.111.67%199446759.45218.111.16%19967937.667884.611.69%199558478.16242.210.67%19979233.674462.612.40%199667884.67407.9910.91%199810798.278345.213.78%199774462.68651.1411.62%199913187.782067.516.07%199878345.29875.9512.61%
5、200015886.589468.117.76%199982067.511444.113.94%200118902.697314.819.42%200089468.113395.214.97%200222053.210393521.22%200197314.81638616.84%200324650.011674121.12%200210393518903.618.19%200428486.8915987817.82%200311674121715.318.60%200533930.2818232118.61%200415987826355.916.48
6、%200640422.7320940719.30%200518232131649.317.36%200749781.3524661920.19%200620940739373.218.80%20072466195130420.80%4 1979-1982年,連續(xù)四年,GDP增長(zhǎng)平均速度為9.96%,國(guó)家財(cái)政收入平均增長(zhǎng)1.73%,CPI平均值3.8%。國(guó)家財(cái)政收入增長(zhǎng),不僅遠(yuǎn)低于GDP增長(zhǎng),也低于CPI增長(zhǎng),實(shí)際負(fù)增長(zhǎng)。當(dāng)時(shí)的財(cái)政政策,讓人民休養(yǎng)生息,培養(yǎng)民力。而對(duì)于通過改革而釋放出來的個(gè)體經(jīng)濟(jì)活力和財(cái)富,政府沒有進(jìn)行任何征收;對(duì)于同步逐漸恢復(fù)的國(guó)有企業(yè)
7、和經(jīng)濟(jì),稅收的負(fù)擔(dān)也實(shí)際上下降。1983-1985年,連續(xù)3年,GDP增長(zhǎng)平均速度為19.31%,國(guó)家財(cái)政收入平均增長(zhǎng)18.32%,CPI平均值4.87%。國(guó)家財(cái)政收入和GDP增長(zhǎng),大致保持相當(dāng)。顯示當(dāng)時(shí)財(cái)政開始從活力恢復(fù)的國(guó)民經(jīng)濟(jì)中抽錢,可能是為了來應(yīng)對(duì)當(dāng)時(shí)政府啟動(dòng)城市改革所需資金。1986-1988年,連續(xù)3年,GDP增長(zhǎng)平均速度為18.62%,國(guó)家財(cái)政收入平均增長(zhǎng)5.56%,CPI平均值10.60%。又回到了1978-1982年的狀況,國(guó)家財(cái)政收入增長(zhǎng),遠(yuǎn)遠(yuǎn)低于GDP增長(zhǎng),甚至沒有跑過物價(jià)水平,為實(shí)質(zhì)負(fù)增長(zhǎng)。1988、1989兩年,連續(xù)兩年出現(xiàn)嚴(yán)重
8、通脹,1989年GDP實(shí)際上負(fù)增長(zhǎng),國(guó)家財(cái)政收入亦然。1990-1992,連續(xù)3