促进我国经济增长的宏观税负与税制结构探析

我国目前宏观税负与税制结构是渐进式经济改革和税制改革的产物,随着市场化程度和对外开放程度的提高,它们对经济增长的扭曲效应越来越大。为了促进我国经济的长期增长和经济的持续发展,必须确定适度的宏观税负水平,推进税费改革,建立兼顾“公平”与“效率”的税制结构。

Deep Analyses on Macro Tax Burden and Taxation Structure to Promote Economic Growth in China

Our current macro tax burden and taxation structures are the products of progressive economic reform and taxation reform, and they come to play a more and more important role in slowing our economic growth with the development of marketization and opening up. To promote a long-term economic growth and sustained development of economy in China, macro tax burden level must be properly set up, taxation reform must be performed, and a taxation structure attaching equal importance to "justice" and "efficiency" must be established.