我国宏观税收负担走势分析与政策选择

从大的方面看,世界各国宏观税负水平的差异主要表现为发达国家和发展中国家的税负差异,造成这些差异的主要原因包括经济发展水平、社会保障制度和税收征管水平、税收制度以及优惠政策等。通过对我国目前宏观税负水平的判断,应该在推进税费改革、实现增值税转型、规范企业所得税优惠等方面有所改进。

Analysis on China's Macro Tax Burden Trend and Policy Selection

In general,the difference in the level of macro tax burden of different countries mainly lies in the tax burden gap between the developing countries and the developed countries.The main causes of this phenomenon include the level of economic development,social security system,tax collection and administration,tax system and preference policies,etc.By reasonable judgment of the current level of China's macro economic tax burden,we may conclude that we need to make improvement in various aspects such as deepening the reform on tax-and-fee,realizing the transition of VAT,regulating the corporate income tax preference policies.