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日本、韩国的历史数据表明,经济高速增长时期,税收增速超GDP增长;经济由高速增长转为中速增长时期,经济增速与税收增速分别出现较大幅度下降,但经济增速下降幅度更大;经济转为低速增长时期,经济增速与税收增速继续下降,且税收增速下降幅度大于经济增速下降幅度。日本、韩国经济增速换挡的共性特征之一,是税收增速具有明显的台阶式下移效应,这与我国经济增速与税收增速转换的实际情况相似。建议提速新一轮财税体制改革,进一步加大直接税领域改革力度,同时加大供给侧减税降费力度,整体降低市场主体的税费负担,为我国经济与税收可持续增长创造良好条件。
The historical data of Japan and South Korea show that during the period of rapid economic growth, the tax revenue grew at a rate exceeding the GDP growth rate. When the economy changed from high-speed growth to medium-speed growth, the economic growth and tax revenue decreased sharply, but the economic growth declined The economic growth rate and tax revenue continued to decline, and the rate of decline in tax revenue was greater than the rate of decline in economic growth. Japan and South Korea one of the common features of economic growth shift, tax revenue has obvious step-down effect, which is similar to the actual situation of China’s economic growth and tax revenue growth rate conversion. It is proposed to speed up a new round of fiscal and taxation reform and further increase the reform in the field of direct taxes. At the same time, we should increase supply-side tax cuts to reduce the tax burden on the market players and create favorable conditions for China’s economy and sustainable tax revenue growth.