从拉弗曲线变异看我国企业税负差异

政府经济主体与市场经济主体的经营目标、市场地位不同,面对税收负担变化的反应也有所区别,后者的税收负担敏感度要高于前者。在评价我国宏观税收负担时,应该考虑不同性质经济主体之间的行为选择差异,科学合理地调整税收政策,使政府企业与民营企业发挥好各自的社会责任。

A Discussion on the Differences of Tax Burden Between Governmental Enterprises and Private Enterprises

Due to the differences of status in market and target of the governmental enterprises and private enterprises,there are some differences of behaviors when they face the change of tax rate.Private enterprises have more sensitive reaction to the tax burden than governmental enterprises.In analysis and evaluation about the tax burden of enterprises,the differences should be considered so that the tax policy will be made more reasonable.