摘要
我国的税收负担与国际上其他国家的税收负担相比,具有明显的中国特色即名义宏观税负与实际宏观税负的分化现象,从而导致小口径税收负担不高,但大口径税收负担不低,造成这种现象的直接原因是政府收入格局的不规范。总的来看,目前我国名义宏观税负尚在合理区间内,无需盲目减税,而应通过改善体制减轻税外收费。
Compared with those of other countries, China＇s tax burden is evident with the Chinese characteristics, namely, its nominal macro-tax burden differs significantly from its actual macro tax burdentleading to a higher-level tax burden expressed in total tax revenue and a lower-level tax burden expressed in total tax and fee revenue. And that comes directly from the nonstandard structure of government income. On the whole, at present, with the country＇s nominal macro-tax burden still within the reasonable range, it is unnecessary to reduce the tax burden blindly but to reduce the non-tax revenue by improving the tax system.
出处
《税务研究》
CSSCI
北大核心
2008年第11期20-23,共4页
关键词
宏观税负分化
政府收入格局
体制改革
Differentiation of macro-tax burden Structure of government income Reform of system
