摘要
由于经济发展水平等差异,国与国之间的宏观税负不具有完全的可比性。从经济发展阶段、税收与经济增长的关系判断,我国的宏观税负与变动趋势比较合理。从政府职能的实现程度来说,我国的宏观税负并不高。从宏观税负与微观税负的关系度量,个别纳税人和税种的税负有降低的必要。从税收与非税收入的搭配来衡量,非税收入偏多。从国民收入分配格局和税负分配结构来判断,我国必须建立以直接税为主的税制模式。从财政支出的用途判断,需要财政继续加大民生投入,切实改善民生。
Due to economic development level difference,macro-tax burden between countries is not completely comparable.Based on the stage of economic development and the relation between tax revenue and economic growth relation,our country＇ s macro-tax burden and its change trend is reasonable.Based on government function realization degree,China＇s macro-tax burden is not high.Based on the relationship between macro-tax burden and micro-tax burden,it is necessary to reduce the tax burden of individual taxpayers.Based on the mixture of tax and non-tax revenue,non-tax income is too more.Based on the national income distribution structure and tax burden structure,it is necessary to build the direct tax system as the main tax.
出处
《湖南财政经济学院学报》
2013年第2期129-135,共7页
Journal of Hunan University of Finance and Economics
基金
河南省哲学社会科学基金项目"基于财力与事权关系视角的河南各级财政自给能力的比较"(项目编号:2011FJJ043)阶段研究成果之一
关键词
宏观税负
政府职能
非税收入
税负结构
macro-tax burden
governmental duty
non – tax income
tax burden structure
