税收负担、税制结构与物价水平:理论分析与现实选择  

Tax Burden,Tax Structure and Price Level:Theoretical Analysis and Practical Countermeasures in China

作　　者：崔军[1] 朱志钢[1] 

机构地区：[1]中国人民大学公共管理学院

出　　处：《税务研究》2012年第5期24-29,共6页

基　　金：作者主持的国家社会科学基金重点项目"基于构建橄榄型分配格局目标的我国直接税体系建设研究"(11AJY010);教育部人文社科青年基金项目"构建我国应急财政管理体系研究"(10YJC630035)的研究成果;国家"985工程优势学科创新平台项目"专项经费的资助

摘　　要：税收(实际上是商品税即主要的间接税)是构成商品价格的重要部分,税负在直接税与间接税上的布局取决于税制结构的选择与设计。本文在对此进行理论分析的基础上,考察了我国税收负担、税制结构与物价水平关系的现状,指出我国税制结构失衡引致间接税税负过高从而对商品价格的"添加效应"过重的现实问题,并提出了基于缓解物价水平压力的税制结构优化的政策建议,即通过一系列间接税减税、直接税增税的税制结构优化举措,实现税收负担从间接税到直接税的"平移",减轻对商品价格的"添加效应"。The commodity taxes （i.e. the main indirect taxes） constitute substantial part of commodity price. The tax burden distribution between direct taxes and indirect taxes depends on the selection and design of taxation structure. On the basis of theoretical analysis, this paper investigates the status quo of relationships among tax burden, taxation structure and price level in China. The paper points out that the excessive adding effect of high indirect taxes burden on commodity price is caused by the unbalance of taxation structure in the country. The paper puts forward some suggestions on optimizing tax structure to ease price level pressure, which specifically refer to adopting a series of tax system optimization measures such as reducing indirect tax while adding direct tax. Then the goal of transferring tax burden from the indirect taxes to the direct taxes and alleviating the adding effect on commodity price can be achieved.

关 键 词：税收负担 税制结构 物价水平 

分 类 号：F812.42[经济管理—财政学]