关键词: 财政收入占比, 税收, 财产收入, 核算

Abstract: Continued growth of China's fiscal revenue has brought a lot of discussion. In this paper, a structural analysis framework for fiscal revenue was built from the perspective of national accounts. By accounting method, we explained the increase ratio of fiscal revenue to GDP and thought that we should understand its true meaning from view of aggregates, revenue and expenditure relationship and accounting processes. At the end, we propose a way to determine ceiling ratio of fiscal revenue to GDP, and give some ideas to strengthen related practical work.

Key words: Ratio of fiscal revenue to GDP, Tax, Property Income, Accounting