摘要
本文对我国税负轻重问题发表了看法,认为在与国外比较税负时,不应把非税收入和国有土地使用权出让收入计入在内。目前,我国宏观税率较低,老百姓感觉税负重,主要原因是我国的税负结构不合理,而且税款的使用也有不尽如人意之处。未来结构性减税,就是要在税收总规模适度增加的基础上调整税负结构,通过税制改革减轻中低收入者的税负。
This paper expresses some opinions on China＇ s tax burden. It argues that non-tax revenues and revenues from transfer of state-owned lands should not be included in tax revenues when comparing the tax burden with other countries. It points out that the reasons why people feel heavy tax burden lie in unreasonable distribution of tax burdens and unsatisfying appropriation of tax monies, although the macro-tax burden is relatively low. It suggests that the so-called structural tax cut should adjust the distribution of tax burdens and reduce the tax burdens for low and middle income families through tax reforms.
出处
《财贸经济》
CSSCI
北大核心
2012年第7期5-12,共8页
Finance & Trade Economics
基金
教育部人文社会科学重点研究基地重大项目"扩大内需的财税政策研究"(12JJD790051)的资助
关键词
税负
宏观税率
结构性减税
Tax Burden,Macro Tax Rate, Structural Tax Cut
