摘要
"税收痛苦指数"全球第二和宏观实际税负并不明显偏高的现实、名义税率与实际税率的反差揭示了我国税收征管的不足。对我国总体及主要税种税收征管效率的测算显示,我国税收征管效率仍比较低,还有很大的提升空间。进一步的实证研究发现,税收征管效率的提升能显著提高宏观实际税率和增值税、营业税、个人所得税、企业所得税的实际税率。这意味着,在税收征管水平较低的情况下,为征得满足公共支出需要的税收,必须设定相对较高的名义税率;若提高我国税收征管水平和效率,则可以在不减少税收收入的情况下,降低各项税收的法定名义税率和最高边际税率。因此,提升税收征管效率,是降低我国名义税率及"税收痛苦指数"的重要条件和路径选择。
The insufficient tax collection and management in China is revealed by the tact ot the tax misery index ranking second in the globe and the macro actual tax burden being not significantly higher, as well as the contrast of the nominal tax rate and actual tax rate. The measurement and calculation of China＇s tax collection efficiency of the total taxation and the major tax items shows that tax collection efficiency in China is still low, with a large room for improvement. Further empirical study proves that to improve the tax collection efficiency can significantly increase the macro actual tax rate and other actual tax rate, such as value-added tax, business tax, personal income tax and business income tax. This means that, under the conditions of low tax collection efficiency, a relatively higher nominal tax rate must be set, so as to collect enough tax to meet the needs of public expenditure; if China＇s tax collection and management efficiency can be improved, the statutory nominal tax rate and the maximum marginal tax rate of various taxes can be reduced without reducing tax revenue. Therefore, to improve the tax collection efficiency is the important condition and the chosen way to reduce China＇s nominal tax rate and the ＂tax misery index＂ .
出处
《当代财经》
CSSCI
北大核心
2013年第4期37-47,共11页
Contemporary Finance and Economics
基金
国家社科基金青年项目"中国税收征管效率实证研究"(10CJY066)
关键词
税收征管效率
名义税率
实际税率
“税收痛苦指数”
税制优化
tax collection efficiency
nominal tax rate
actual tax rate
＂tax misery index＂
tax system optimization
