摘要
宏观税负作为一定时期私人部门因国家课税而放弃的资源总量 ,在市场经济条件下 ,也从总体上代表着政府对整个社会财富的占用程度及在经济中的地位 ,并因此而成为所有财税问题的核心问题。我国宏观税负的形成是多种因素综合作用的结果 ,这些因素既包括各国共有的一般因素 ,也包括一定时期我国自身的特殊因素。
Macro tax burden is the total resource that private sector gave up because of state's taxation during a period. Under condition of market economy, it also embodies the degree of government taking up the social wealth and the status government holding in economy, and therefore, macro tax burden becomes the key problem of all public finance and taxation problem. In China, the formation of macro tax burden is the outcome of all kinds of factors, which not only include factors various countries owns, but also with Chinese characteristics factors during certain period.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2002年第5期76-79,共4页
Journal of Zhongnan University of Economics and Law
关键词
宏观税负
财政支出
税制
Macro Tax Burden, Public Finance
Tax System
