摘要
本文从我国宏观税负、社保负担、其他收入负担和总体经济负担水平及其变动趋势出发,分析宏观税负的成因,以国际视角比较我国税负水平高低,提出全面比较,多方参照,系统分析税负水平的必要性,并给出今后我国税负变动趋势的基本判断。
This article analyses the contributing factors in the macro-tax burden such as the levels of macro tax burden, social security contribution burden, other revenue burden and overall economic burden. It also discusses the developing tendency of these issues. and then checks whether China＇s macro-tax burden is acceptable judging from the international tax burden level. It concludes that it is necessary to analyze China＇s tax burden based on multi-comparison and reference as well as systematical analysis. Also, it makes a basic judgment for changes in tendency on China＇s tax burden in the future.
出处
《税务研究》
CSSCI
北大核心
2007年第12期9-17,共9页
关键词
宏观税负
税负成因
国际比较
Macro-tax burden Contributing factors International comparison
