我国宏观税收负担水平的选择和优化

政府税收收入规模过小难以保证其履行职能的资金需要,而政府税收收入规模过大又会抑制经济的发展,因此科学理性地确定一国的宏观税收负担水平显得尤为重要。本文分析了宏观税收负担水平的影响因素,借鉴国际经验,结合我国国情,就如何界定我国宏观税收负担水平及其优化途径提供了相关的建议。

Rational Choice and Optimal Approach of Macro Tax Burden Level in China

When Macro tax burden level is too lower in a country, it could not meet the fund needs of the government fulfilling its functions, and whenMacro tax burden level is too higher, it could have negative effect on economy development. So it is very important to decide a rational macro tax burdenlevel for a country. This paper use the experience of other country and analyzes present state of tax burden level in China. Based on the analysis , we putforward some advices on rational choice and optimization approach of macro tax burden level in China.