摘要
宏观税负是税收政策的核心,税制改革首先要考虑宏观税负水平的高低。据GDP历史数据修订后的宏观税负水平分析,我国小口径宏观税负接近或达到最优宏观税负水平并保持上升态势,大口径宏观税负无疑偏高。我国应在稳定小口径税负的基础上,适时降低总体税负,同时,降低税负的改革应统筹考虑大中小口径宏观税负的调整。
Macro- tax burden is the core of tax policy. The level of macro- tax burden should be taken into account at first. According to macro - tax burden analyses basing upon revised historical data of GDP, China＇ s macro- tax burden in a narrow sense is near or at an optimal level and upward, while the macro- tax burden is high without fail. China should reduce the total tax burden on the base of stabilizing the tax burden in the narrow sense. Reforms about lowering tax burden should consider an overall adjustment of macro- tax burden in different senses.
出处
《西安财经学院学报》
2006年第3期66-70,共5页
Journal of Xi’an University of Finance & Economics
关键词
税收政策
宏观税负
降低税负
tax policy
macro- tax burden
lowering tax burden
