| 新形势下的宏观税负问题探讨--基于税收平滑线模型的分析 |
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| 引用本文： | 贾明琪,付春香,李秉文.新形势下的宏观税负问题探讨--基于税收平滑线模型的分析[J].税务与经济,2006(2):26-30. |
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| 作者姓名： | 贾明琪 付春香 李秉文 |
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| 作者单位： | 1. 兰州大学,管理学院,甘肃,兰州,730000
2. 西北师范大学,研究生部,甘肃,兰州,730000 |
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| 摘 要： | 衡量一国税负轻重的主要标志是宏观税负,而税收政策的运用主要体现在宏观税负的控制上。从税负口径、税收绝对额以及纳税人的主观感受等来进行分析,目前我国宏观税负偏重。运用税收平滑线假说进行分析,建议从以下几方面对我国宏观税负进行调整:降低宏观税负率,涵养税源;保证收入,减少赤字,减税的同时辅之以增税;进一步拓宽税基;清费立税,推进税费改革。
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| 关 键 词： | 宏观税负 税收平滑线 主观税负率 |
| 文章编号： | 1004-9339（2006）02-0026-05 |
| 收稿时间： | 2005-10-10 |
| 修稿时间： | 2005年10月10 |
A Discussion on the Macro- negative Tax in the New Situation--Based on the Analysis of the Smoothing Line Pattern of the Tax |
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| JIA ming-qi,FU Chun-xiang,LI Bing-wen.A Discussion on the Macro- negative Tax in the New Situation--Based on the Analysis of the Smoothing Line Pattern of the Tax[J].Taxation and Economy,2006(2):26-30. |
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| Authors: | JIA ming-qi FU Chun-xiang LI Bing-wen |
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| Institution: | 1. Administrative School, Lanzhou University , Lanzhou 730000, China; 2. Postgraduate Department ,Xibei Normal University,Lanzhou 730000,China |
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| Abstract: | The main sign to measure the negative tax for a country is the macro-negative tax,while the application of the tax policy embodies the control of the macro-negative tax.At present our macro-negative tax is heavier from the negative tax,absolute volume of tax and the feeling from the taxpayers.So some suggestions are made to regulate our macro-negative tax from the following: to reduce the rate of the macro-negative tax,conserve the tax resource,ensure the income,cut down the deficit,increase tax while reduce tax,enlarge the tax base,and improve the reform of tax. |
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| Keywords: | macro-negative tax smoothing line of the tax rate of subjective tax |
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