确立我国合理宏观税负水平的关键点  

The Key Point for the Understanding of a Reasonable Macro Tax Burden Level in China

作　　者：杨卫华[1] 

机构地区：[1]中山大学岭南学院

出　　处：《税务研究》2012年第7期3-8,共6页

摘　　要：税收负担是税收分配的核心。本文在介绍宏观税负的计算方法和高低衡量标准的基础上,分析了我国宏观税负的现状和对社会、经济的影响,得出了我国税收收入占GDP的比重不高,但按IMF统计口径计算的宏观税负较重的结论,并提出清费调税的改革建议。Tax burden is the core of the tax allocation. This paper introduces a calculation method and measuring standard for macro tax burden. On this basis, the paper analyzes China＇s macro tax burden status quo and its impact on the society and economy. As contrasted with the IMF statistical standards, the paper argues that the proportion of tax revenue to GDP in China is not too high. Also, the paper puts forward some proposals for rectifying fees ＆ charges and adjusting taxes.

关 键 词：宏观税负 税制改革 清费立税 拉弗曲线 

分 类 号：F812.42[经济管理—财政学]