摘要
我国宏观税负是高还是低 ,一直是财政界讨论的热门话题 .结合我国社会生产力发展水平和企业经济效益高低 ,参照国际经验进行分析 ,可以看出 :小口径宏观税负水平偏低 ,大口径宏观税负太高 我国应该增税与减税并举 ,缩小两个口径水平的差距 。
Macrotaxation has been a hot topic finance in our country.Based on the social productivity level and the level of economic benefits of enterprises in China and abroad, we found that the level of small-bore macrotaxation is on the low end,whereas that of large-bore macrotaxation is too high.Its important for our country to both enhance and reduce tax so that the distance between the large-bore and the small-bore macrotaxation can be shortened to a reasonable level.
关键词
增税
减税
宏观税负
税收收入
中国
tax increase
tax reduction
macrotaxation
tax income
