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宏观税收负担向来是关系到一个国家国计民生的最敏感、最尖锐的问题之一,不仅仅因为它是构成一个国家税收制度和税收政策的核心内容,更因为它还密切关系到一个国家的经济增长和社会稳定。随着中国经济近十年来的快速稳定增长,税收收入呈现出不断膨胀的态势,与此同时,中国的宏观税负水平也在迅速上升。但是中国的宏观税收负担究竟是轻还是重,税收理论界一直存在着争议。本文从宏观税负水平的界定出发,分析了我国近几年宏观税负的现状以及产生这些现象的主要原因,同时对如何优化宏观税负水平提出了相应的政策建议。
The macro tax burden has always been one of the most sensitive and acute issues that affect a country’s national economy and the people’s livelihood, not only because it constitutes the core content of a country’s tax system and tax policy, but also because it is closely linked to the economic growth of a country And social stability. With the rapid and steady growth of China’s economy over the past decade, tax revenue has shown a constantly expanding trend. At the same time, China’s macro-tax burden has also risen rapidly. However, whether the macro tax burden in China is light or heavy, there has been controversy in the tax theory circles. Based on the definition of macro-tax burden level, this paper analyzes the status quo of macro-tax burden in our country in recent years and the main causes of these phenomena. At the same time, some policy recommendations are put forward on how to optimize macro-tax burden level.