摘要
本文利用世界银行公开数据库中2005-2018年各国总税率的数据,从总税率的总体趋势以及我国与其他国家的差距中验证了我国减税降费的必要性和紧迫性。得出以下结论:一是总税率处于下降趋势,但不同收入水平的国家之间以及不同地区之间存在显著差异。二是中国税费负担较重,劳动税和缴费远高于其他国家。三是企业税费负担受到多种因素影响,筹纳税所需时间尤其显著;就我国情况而言,科技因子对利润税影响较大,而经济因子对劳动税及缴费影响明显。
Using the data of the total tax rates of various countries in the World Bank’s public database from 2005 to 2018,this paper verifies the necessity and urgency of reducing taxes and fees in China in terms of the general trend of total tax rates and the gap between China and other countries.The conclusions are as follows:firstly,the total tax rate is in a downward trend,but there are significant differences between countries with different income levels and between different regions;secondly,China has a heavy tax and fee burden,the labor taxes and contributions are much higher than other countries;finally,the corporate tax and fee burden is affected by many factors,especially time required for tax payment.As far as China is concerned,science and technology factors have a greater impact on profit tax,while economic factors have a significant impact on labor taxes and contributions.
作者
欧阳华生
徐玉胜
Ouyang Huasheng;Xu Yusheng
出处
《公共财政研究》
2020年第1期52-66,共15页
Public Finance Research Journal
关键词
税费负担
减税降费
国际比较
影响因素
Tax and Fee Burden
Tax and Fee Reduction
International Comparison
Influencing Factors
