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如何理性看待中国宏观税负水平?本文从三方面进行了分析:宏观税负国际比较、社会福利支出国际比较、单位劳动者税收占劳动力成本比重国际比较。研究发现,仅按宏观税负概念计算出来的中国宏观税负并不高,但若考虑社会福利支出水平和单位劳动者税收占劳动力成本比重,中国的宏观税负水平相对较高。并从结构性减税、增加福利支出、提高收入水平、降低非税负担等方面提出政策建议。
How to rationally view the macro-level tax burden in China? This article analyzes from three aspects: international comparison of macro tax burden, international comparison of social welfare expenditure, international comparison of unit labor tax revenue and labor cost proportion. The study finds that the macro-tax burden in China calculated according to the concept of macro-tax burden is not high, but the level of macro-tax burden in China is relatively high considering the level of social welfare spending and the taxation of laborers per labor unit. And from the structural tax cuts, increase welfare spending, raise income levels, reduce non-tax burden and other aspects of the policy recommendations.