浅析我国税收制度对国民储蓄倾向的影响  

The Influence of China's Tax System on National Savings Tendency

作　　者：杜建华[1] 

机构地区：[1]河南大学工商管理学院,河南开封475001

出　　处：《税务与经济》2005年第3期19-21,共3页Taxation and Economy

摘　　要：税收与国民储蓄间的关系表现在税收对储蓄的动员性上。所得税和财产税抑制储蓄,商品税则有可能相对提高国民储蓄倾向。当前,我国受税制安排的特殊性、收入分配的非公平性及特殊国情的影响,税收制度与国民储蓄间的关系具有某种特性。这种特性表明,在我国税制改革中税制的设计既要保证国民储蓄的合理增长,又要兼顾公平,从而使我国国民经济在适度储蓄规模的基础上得以健康协调发展。The relationship between taxation and national savings reflect at the mobilization of tax on savings. While income tax and property tax restrain people from savings, commodity tax increases national savings tendency relatively. It is influenced today by the peculiarity of taxation system, unfairness of income allotment and special conditions of the nation, the relationship between China's tax system and national savings shows some special characteristics. These characteristics indicate that the design of tax system during the present tax system reform should guarantee the rational growth of national savings, and also balance equity so as to make the national economy develop in harmony on the basis of appropriate scale of deposit.

关 键 词：储蓄倾向 税收制度 国民储蓄 非公平性 收入分配 税制改革 兼顾公平 协调发展 储蓄规模 国民经济 财产税 所得税 特殊性 税则 商品 

分 类 号：F832.22[经济管理—金融学] F812.42