摘要
政府通过增加税收的内源融资受到经济增长的约束表现为总量和结构两方面。实证结果表明 ,中国近 5年税收的快速增长中政府增税融资比重在 2 5 %——— 5 4 %之间。增税使宏观税负增加不超过2 2 .9% ,宏观税负与政府支出占GDP比重相差不超过 3个百分点为宜 ;增税应以消费支出税类为主 ,资本收入税类、劳动所得税类的增税空间很小。
The economic restrictions to adding tax for government internal finance form into two aspects: finance scale and finance structure. The empirical research shows that the proportion of adding tax for Chinese government internal finance in tax increasing in past 5 years is from 25% to 54%. Adding tax puts the macro-tax ratio not up to 22.9% and it should not lower 3 percent points than the ratio of government expenditure to GDP. Adding tax should be mainly based on consumption tax and there is not space for government financing on labor tax and capital tax.
出处
《中央财经大学学报》
CSSCI
北大核心
2002年第11期17-20,共4页
Journal of Central University of Finance & Economics
关键词
政府
内源融资
增税
经济约束
Internal finance Adding tax Economic restriction The macro-tax ratio
