对我国劳动、资本、消费课税的比较及分析  

Comparison and Analysis of Tax Treatment for Labor,Capital and Consumption in China

作　　者：岳树民[1] 李静[1] 

机构地区：[1]中国人民大学中国财政金融政策研究中心,北京100872

出　　处：《涉外税务》2011年第6期48-54,共7页International Taxation In China

基　　金："教育部新世纪优秀人才培养支持计划(2007)";教育部人文社会科学重点研究基地重大研究项目"中国税制改革:多元目标下的整体架构与机制协调"(2007JJD790148)的资助

摘　　要：本文对我国劳动、资本和消费的税负水平及其结构进行比较分析,得出结论:自1994年以来,资本税负和消费税负呈现波动态势;劳动税负在1994～2008年呈现逐年上升的趋势,2009年劳动税负有所下降;从税负水平看,资本税负高于劳动和消费税负,消费税负略高于劳动税负。文章从形成合理税制结构并促进经济社会协调发展的角度,认为我国劳动税负有适当提高的空间,消费的税负结构有待进一步调整,同时可以适当降低资本要素的税负,以鼓励私人投资,扩大就业。This paper makes an comparative analysis on the level of tax burden and structure of domestic labor, capital and consumption and reaches the following conclusions： since 1994, the tax burden of capital and consumption have been fluctuating; the tax burden of labor through 1994 to 2008 took on progressive rising trend annually and in 2009.the burden decreased; From the viewpoint of the level of tax burden, the tax burden of capital is higher than the burden of labor and consumption, but the tax burden of consumption is slightly higher than the burden of labor. From the perspective of forming rational tax struc- ture and promoting coordinated economic and social development, the paper argues that there is still some space for increasing the tax burden of labor, the structure of tax burden of consumption needs further adjustment and meanwhile, the tax burden of capital shall be decreased properly to encourage private investment and expand employment.

关 键 词：税收负担 劳动 资本 消费 课税 

分 类 号：F812.42[经济管理—财政学]