对中国宏观税负的理性剖析  

An Analysis of Macro Tax Burden in China

作　　者：李永刚[1] 

机构地区：[1]上海立信会计学院财税学院

出　　处：《税务研究》2012年第7期15-21,共7页

基　　金：2012年上海市教委科研创新项目"中国宏观税负理性分析"(12YS150);上海立信会计学院财政(税务)重点学科2012年建设项目(1132IA0204);上海立信会计学院开放经济与风险管理学科群2011项目(KFXKQ11-5)资助

摘　　要：如何理性看待中国宏观税负水平?本文从三方面进行了分析:宏观税负国际比较、社会福利支出国际比较、单位劳动者税收占劳动力成本比重国际比较。研究发现,仅按宏观税负概念计算出来的中国宏观税负并不高,但若考虑社会福利支出水平和单位劳动者税收占劳动力成本比重,中国的宏观税负水平相对较高。并从结构性减税、增加福利支出、提高收入水平、降低非税负担等方面提出政策建议。In recent years, there has been a great deal of discussion and controversy about the need to reduce macro tax burden in China. This paper analyzes the level of macro tax burden in China by comparison of macro tax burden, social welfare spending and proportion of unit labor tax to unit labor cost around the world. The paper finds that the macro tax burden in China calculated based on the concept of macro tax burden is not too high unless considering the level of social welfare spending and the proportion of unit labor tax to unit labor cost. The paper gives some policy recommendations on structural tax-cutting, increasing welfare spending, raising wage income and reducing non-tax burden.

关 键 词：宏观税负 社会福利 劳动力成本 结构性减税 

分 类 号：F812.42[经济管理—财政学]