我国宏观税负水平的测度与评判  

On Measurement and Evaluation of China's Macro-tax-burden Level

作　　者：李波[1] 

机构地区：[1]中南财经政法大学财税学院

出　　处：《税务研究》2007年第12期18-22,共5页

基　　金：国家社科基金项目"财政转移支付规范化和法制化研究"(07CFX023)的阶段性成果。

摘　　要：本文通过对我国宏观税负水平的测算口径、国别比较视角、动态指标进行分析,得出了我国大口径的宏观税负水平偏高的基本判断,并提出评判宏观税负水平的根本标准应取决于是否提升人民福利的观点。This paper makes an analysis for the measurement standard, the country-by-country comparison and the dynamic indicators of China＇s macro-tax burden. It concludes basically that China＇s all-embracing macro-tax burden could be on the high side, It suggests that the fundamental standard to judge the macro tax burden level is ultimately dependent on whether it can help to raise the people＇s welfare.

关 键 词：税收负担 数据测算 税负评价 

分 类 号：F812.42[经济管理—财政学]