论文部分内容阅读
当前我国企业税费负担较重,综合考虑税收、政府性基金、各项收费和社保金等项目后的税负达40%左右,超过OECD(经济合作与发展组织)国家的平均水平24%～27%。7月下旬,财政部经济建设司发布的一份报告显示,当前我国企业税费负担较重,综合考虑税收、政府性基金、各项收费和社保金等项目后的税负达40%左右,超过OECD(经济合作与发展组织)国家的平均水平。相关数据显示,过去30年,OECD国家的平均宏观税负水平约为24%～27%,日本、韩国和美国的宏观税负相对较低,过去20年在20%左右。
At present, the tax burden on enterprises in our country is heavy, and the tax burden on government tax, government funds, various fees and social security funds is about 40%, exceeding the average level of OECD countries (OECD) 24% 27%. In late July, a report released by the Ministry of Economic Affairs Department of Economic Construction shows that at present, China’s enterprises have a heavy tax burden, accounting for about 40% of the total tax revenue, government funds, various fees and social security payments, Exceed the average of OECD (Organization for Economic Co-operation and Development) countries. Relevant statistics show that in the past 30 years, the average macro tax burden in OECD countries was about 24% -27%. The macro tax burden in Japan, South Korea and the United States was relatively low, at about 20% in the past 20 years.