我国宏观税负水平浅析  

An Analysis of the Macro Tax Burden of China

作　　者：陈荣[1,2] 丁洪军[1,2] 

机构地区：[1]江西财经大学财政金融学院 [2]江西财经大学

出　　处：《当代财经》1998年第12期20-21,35,共3页Contemporary Finance and Economics

摘　　要：本文从改革开放以来我国宏观税负水平趋降这一问题入手，认为企业经济效益、经济结构和税制结构、预算管理体制、税收征管以及统计数据失真等是制约我国宏观税负的主要因素；通过因素的分析，提出提高我国宏观税负的思考，并认为应坚决制止我国宏观税负的下降。Starting with mentioning the decreasing trend of macro tax burden of China ever since the reform and opening to the outside world,the authors hold that the enterprise economic benefits,economic patterns and taxation system structure,budget control system,taxation collection and management and statistical data distortion are the main factors which restrain the macro tax burden of China.After making an analysis of the above-mentioned factors,the authors propose that measures should be taken to bring taxation into full play for organizing state revenues and macro control.

关 键 词：宏观税负水平 因素分析 宏观调控 税收征管 中国 

分 类 号：F812.42[经济管理—财政学]