对我国近期最优税收负担率量值的大致估计

有关我国实际税收负担率的高低及其走向问题，一直是学术界争论不休的话题。文章首先从衡量税收负担率的指标体系、税收负担率区问选择的理论模型等问题出发，对世界各国税收负担率差异形成的原因进行了分析，然后对我国近期最优税收负担率的量值做了大致的估计。自20世纪90年代以来，我国的税收负担率一直稳定在10％～18％的水平，这与我国目前能够接受的最优税收负担率已相当接近。在这种情况下，如何使有限的财政收入得到更为有效地利用应该成为我国今后财税体制改革考虑的重点。

An Estimate of Optimal Tax Burden

The issue of tax burden rate and its movement has long been the subject of academic debate. In this article, the author first introduces the indicators used to measure tax burden, model of taxation choice, and then analyses how national tax burden rate differ from one another, and finally gives an estimate of the optimal level of taxation burden in China for the recent years. The tax burden rate level has been kept stably between 10% and 18% since 1990s, which is very close to the optimal level for the country. Under such circumstances, the taxation reform priority is how to make better use of the fiscal revenues.