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在市场经济条件下,税收收入作为对政府提供公共商品所付财政成本的补偿,与财政支出有着本质的内在联系,二者互为因果。因此,从最基本的意义上讲,一定时期的税收收入量是以财政支出因素为基本前提的。同时,由于税收是对国民收入的再分配,一定时期的税收收入量也与经济发展状况密切相关。但是,由于政府收入结构的多元性、税制的非统一性、税务管理能力的差异性等都将作用于宏观税负的形成,因此,一定时期的宏观税负水平是诸多因素综合作用的结果。
Under the condition of market economy, tax revenue, as a compensation for the fiscal cost paid by the government to provide public goods, is intrinsically linked with the fiscal expenditure, and the two are mutually causal. Therefore, in the most basic sense, the amount of tax revenue in a certain period is based on the financial expenditure as the basic premise. At the same time, since taxation is the redistribution of national income, the amount of tax revenue in a given period is also closely related to the economic development. However, due to the diversity of government revenue structure, the non-uniformity of the tax system and the differences in tax management ability, etc., the formation of macro-tax burden will take effect. Therefore, the macro-tax burden level in a certain period is the result of the combination of many factors.