| 中国宏观税负水平研究的思路梳理 |
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| 引用本文： | 潘修中.中国宏观税负水平研究的思路梳理[J].经济研究导刊,2009(31):20-22. |
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| 作者姓名： | 潘修中 |
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| 作者单位： | 扬州大学经济学院,江苏,扬州,225001 |
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| 摘 要： | 现行的中国宏观税负水平的争论,根本原因是不同的研究思路所关注的视角不同。以公共财政作为导向决定我们在研究中应当以考察宏观税负对微观经济主体的影响为主。因此,要想形成宏观税负水平的正确认识,需要重新梳理国际间比较的思路,拓宽考察的思路。
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| 关 键 词： | 宏观税负 国际比较 微观影响 |
Study Specification on Civil Macro-tax load |
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| PAN Xiu-zhong.Study Specification on Civil Macro-tax load[J].Economic Research Guide,2009(31):20-22. |
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| Authors: | PAN Xiu-zhong |
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| Institution: | PAN Xiu-zhong(Economy college Yangzhou university,Yangzhou 225001,China) |
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| Abstract: | The argument about the level of macro-tax load currently is mainly attributed to different respective between thought.The orientation of public finance demands that we should adhere to adhere to studying the affect on micro economic body by macro-tax load.So if we want to achieve the correct conclusion about macro-tax load,we should rethink the current study between different countries and broaden our respective. |
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| Keywords: | macro-tax load compare between countries standard the affect on micro economic |
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