如何看待我国宏观税负——基于“非应税GDP"的科学评价  

Judgment on the Level of Macroeconomic Tax Rate in China

作　　者：王军平[1] 刘起运[1] 

机构地区：[1]中国人民大学国民经济管理系

出　　处：《财贸经济》2005年第8期34-40,共7页Finance & Trade Economics

基　　金：本文受国家自然科学基金重点项目(70131002;70471058)资助。

摘　　要：我国不提供税收的“非应税CDP”比率曾高达30%,要科学测算宏观税负就必须剥离“非应税GDP”的影响,对其计算公式做出相应的调整。从时序角度分析,我国宏观税负总体水平接近广义剩余产品价值率,超过中上等收入国家税负的平均水平,一定程度上超越了我国经济发展的承受能力。从截面角度分析,反映地区税负差异程度的税收基尼系数超过0.5,税负差距导致地区财政收入差距明显,从而影响地方政府提供公共产品和服务的能力。The ratio of 'untaxed GDP'has once been up to 30% in China, and it has been decreased with the further progress of market system. So we should get rid of 'untaxed GDP' and make an adjustment of the formula when calculating the tax rate. Observing from time angle, the macroeconomic tax rate is about the same level as rate of surplus product and exceeds the average level of that in middle and high income countries. Actually, it has exceeded the acceptable ability of the economic development. Observing from cross-section angle, it has lead to different government revenue and affected the supply of public products and services.

关 键 词：非应税GDP 宏观税负 税收基尼系数 投入产出模型 

分 类 号：F812.42[经济管理—财政学]