我国宏观税负水平多维视角解析

判断我国宏观税负水平的高低不能脱离政府收入水平孤立研究,而且小口径宏观税负在进行国际比较时应注意选择合适的国家.评价税负的轻重必须联系国民收入分配格局以及政府为纳税人提供的公共产品和服务的数量及质量进行考查.未来5～10年我国宏观税负水平合理区间的确定受制于经济发展的水平和速度、财政职能的转变和民生财政的构建以及能否正...

A Multi-Perspective Analysis on China's Macro Tax Burden

An appraisal of China's macro taxation burden cannot be isolated from consideration of government revenue,and the countries to be compared with in terms of macro taxation burden should be carefully chosen. An appraisal of taxation burden should be linked with the setup of national income allocation and the quantity and quality of public products and services provided by the government to tax-payers. China's macro taxation burden in the next five to ten years future is determined by the level and speed of ec...