摘要
进入新世纪 ,随着经济全球化的加快发展 ,各国纷纷推出了减税计划和方案 ,形成了新一轮世界性的减税趋势和浪潮。我国自 1 998年以来 ,税收收入连年大幅增长 ,这对增强国家宏观调控能力 ,促进经济形势的好转发挥了重要作用。但是 ,税收长期超常增长 ,加重了企业和居民的负担 ,对刺激投资和消费、扩大内需、提高企业国际竞争力不利。在当前国内外形势下 ,从有利于经济持续发展来看 ,中国应采取完善税制、适度减税政策。
Having entered into the new century and developed with the globalization of economy,more and more countries around the world carried out the programs of tax cut.It seems that a newround worldwide tax cut is under way.Since 1998,the China's tax revenue has been increasing annually,and it has played an important role on the improvement of the government macroeconomic control and the national economic situation.However,the long term abnormal increase of tax revenue has aggravated the burden of enterprises and residents,depressed the domestic investment and consumption,and also hurt the international competition capability of enterprises.Under the current domestic and international situation,China,for the purpose of benefiting sustainable development of the national economy,should perfect its tax systems and implement the policy of moderate tax reduction.
出处
《经济研究》
CSSCI
北大核心
2002年第2期17-22,共6页
Economic Research Journal
关键词
宏观税负
税收弹性系数
世界
减性趋势
中国
税收政策
Overall Tax Burden
Coefficient of Tax Elasticity
Worldwide Tax Cut
Orientation of the Chinese Tax Policy.
