最低税负制是为了使那些因享受较多税收优惠而只承担较低税负、甚至完全不缴税的高收入者或高利润企业缴纳最基本税款的一种制度安排。其主要目的是使其对政府财政保持基本的贡献度,以维护税收公平,同时也确保政府的税收收入。最低税负制实质上是用来调整高收入者税收负担的一种变通方法,虽然只是一种次优选择,但在具体的实施过程中,最低税负制仍会对一个国家社会经济的运行产生重要的影响。 The minimum tax burden system is a system arrangement for paying the basic tax for high-income earners or high profit-making enterprises who enjoy relatively higher tax concessions but only bear lower taxes or even pay no taxes at all. Its main purpose is to maintain its basic contribution to government finances in order to safeguard tax fairness while also ensuring the government’s tax revenue. The minimum tax burden system is essentially a workaround for adjusting the tax burden of high-income earners. Although it is only a second-best option, the minimum tax burden will still affect the social and economic performance of a country during its implementation Have a significant impact.