基于统计口径相机选择的宏观税负评价

宏观税负国际比较选择的口径是否合理、科学，决定着是否能够真实反映一国微观经济主体的总体负担水平。结合我国的现实情况，选择统计口径时应遵循真实性、可比性原则；坚持宏观税负口径的动态选择，通过财政收入制度的不断完善，实现“大口径”向“小口径”的稳步过渡；根据宏观税负国际比较的对象不同，应“因国制宜”，采用不同的统计口径，即与发达国家的宏观税负比较——以“大”比“小”，与发展中国家的宏观税负比较——以“中”比“中”。

Evaluation of Macro-tax Burden Based on the Corresponding Choice of Statistical Caliber

The evaluation of macro-tax burden has close relationship with the choice of statistical caliber. The choice of statistics caliber should follow the principle authenticity and comparability; should insist on dynamic selection of macro-tax burden caliber; shmdd realize the stable transition from ＂heavy-caliber＂ to ＂small caliber＂ through constantly improving the financial revenue system; should use different statistical caliber according to the different comparison objects--namely, in comparison with developed countries in terms of macro-tax burden, it is encouraged to use China＇s ＂heavy-caliber＂ vs developed countries＇ ＂small-caliber＂ , while in comparision witn developing countries in terms of macro-tax burden, China＇s ＂middle-caliber＂ vs developing countries＇ ＂middle-caliber＂ is preferred.