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本文研究认为,我国税收连年高速增长,增加的税收负担主要由居民部门而非企业部门承受,从而大幅度降低了居民部门可支配收入水平。其原因在于我国税收收入主要由间接税构成,企业部门向居民部门转嫁了大部分间接税。现阶段应实行以提高居民部门可支配收入为目标的减税方案,它将产生扩大市场消费需求、减少经济增长对投资和出口依赖、有利于经济增长和社会稳定等多重效果。
The research of this paper argues that the tax revenue in our country grows at a high speed year after year, and the increased tax burden is mainly borne by the residents ’departments instead of the enterprise departments, thus greatly reducing the disposable income level of the residents’ departments. The reason is that tax revenues in our country mainly consist of indirect taxes, and most of the indirect taxes have been passed on by the enterprise departments to the residents’ departments. At this stage, a tax reduction program aimed at raising the disposable income of the resident sector should be implemented. It will have multiple effects of expanding consumer demand in the market, reducing the dependence of economic growth on investment and exports, and promoting economic growth and social stability.