国际比较视角下中国宏观税负水平客观分析  

An Objective Analysis on Chinese Macro Tax Burden Level from Global Comparative Perspective

作　　者：陈旭东[1] 

机构地区：[1]天津财经大学经济学院,天津300222

出　　处：《现代财经（天津财经大学学报）》2012年第3期28-34,共7页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：天津市社科基金资助项目(TJYY10-2-298)

摘　　要：随着我国财政税收收入的不断增长,宏观税负的问题引起了社会各界的普遍关注,学术界对于宏观税负问题的研究也不断深入。虽然国际比较看中国的宏观税负仍处于较低水平,但是客观上分析我国的宏观税负必须根据中国的国情并基于财税制度的差异性对税收口径计算的宏观税负加以修正。通过制度性措施缓解政府集中收入给微观经济体带来的"痛苦感",应当成为我国政府今后财税制度改革的重中之重。With a continuous growth of fiscal tax income,there has been a popular attention by all the social fields about macro tax burden problem.And the research on macro tax burden by academic field is getting deepen.Although comparing with the global level,Chinese tax burden is still in a lower level,to make an objective analysis on macro tax burden,we must modify the macro tax burden according to the national condition and difference of fiscal and tax system.It should be the first priority for fiscal and tax system reform in future to ease the ＂suffering＂ of micro economy brought by government collective income with policy measures.

关 键 词：宏观税负 非税收入 财政透明度 

分 类 号：F810.42[经济管理—财政学]