2011年中美两国财政收支结构比较.doc

The Comparison of the financial expenditure and revenue structure of China and the U.S in 2011

1、 The expenditure
l The financial expenditure structure of the federal government

As the first figure shows, in 2011 the governments in the United States are expected to spend about 39 percent of Gross Domestic Product. Most of the money goes for pensions, health care, education, defense, and welfare programs. Total government spending in the United States, including federal, state, and local governments, is $6.1 trillion in 2011. The total features five major functions. Of the total spending, health care takes an 18 percent share of total spending, pensions a 16 percent share, education a 14 percent share, and defense a 15 percent share. Welfare, the fifth largest function, takes a 12 percent share of spending. All other functions, including interest on the debt, take only 25 percent of spending.
l Chinese financial expenditure structure

As the last two figures show, in 2011,Chinese government spend most of the money on education, science, culture and sport media, health, social security and employment, house, agriculture, environment, transportation, defense and public security. Of the total spending, defense takes an 18.8 percent share of total spending, which is the most. The culture and sport media takes a 1.34 percent share of total spending.
Compare the two figures, we can draw the conclusion that at present, Chinese financial structure belongs to production construction. The economic construction of American government is weak and the expense used for economic is very low. In social security and welfare spending, the U.S takes a large proportion, which is contrast a lot with China.
2、 The revenue
l The financial revenue structure of the federal government

As the first figure shows, in 2011 the governments in the United States, the total revenue is $4.9 trillion, which includes income taxes, social insurance taxes, ad-valorem taxes, fees and charges, business and other revenue. Of the total revenue, income taxes takes a 33% share, which is the most, social insurance taxes takes a 20% share, ad-valorem taxes takes a 24% share, fees and charges take an 8% share, business and other revenue take a 15% share.

l Chinese financial revenue structure

Functions
Total revenue(million Yuan)
Income taxes
89720.31
Special revenue
3042.88
Fines and confiscations revenue
1296.30
Other revenue
5670.41
As the last two figures show, in 2011,Chinese government’s revenue are most from taxes, special revenue, fines and confiscation revenue and other. Of the total revenue, taxes take an 89.96 percent share of total revenue, which is the most. The fines and confiscations take a 1.30 percent share of total revenue.
Compare the two countries’ figures, the tax takes the most shares of two countries, but China's tax revenue is far more than other income, while the U.S is not. The revenue of the U.S is average.