我国宏观税收政策改革方向探讨  

Discussion on the Direction of Chinese Macro Tax Policy Reform

作　　者：熊发礼[1] 鹿梦秋[1] 

机构地区：[1]金陵科技学院商学院,江苏南京211169

出　　处：《金陵科技学院学报（社会科学版）》2012年第4期46-49,共4页Journal of Jinling Institute of Technology(Social Sciences Edition)

摘　　要：在欧债危机逐步发酵、世界经济复苏缓慢的情况下,我国经济持续低迷。在这种背景下,我国政府应采取措施促进经济结构的转型,维持经济的稳定增长以缓冲欧债危机对我国经济的冲击,并从根本上促进我国经济的高效发展。从我国税收政策角度,通过对1994年税制改革以来的税收政策及对历年税收GDP弹性的分析,得出我国目前的税负水平处在"拉弗曲线"的"禁区"。就这个结论而言,我国在宏观上应该大幅减税。In the context of the gradual evolution of European sovereign debt crisis, and the slow recovery of the world economy, Chinese economy remains in the doldrums. It＇s important to promote the development of Chinese economy in this context, to promote the economic re- structuring, and to maintain the stable development of economic growth in order to cushion the adverse impact of the European debt crisis on Chinese economy and fundamentally promote the efficient development of Chinese economy. From the perspective of Chinese tax policy and through the analysis of tax policy on tax reform in China since 1994 and the tax GDP elasticity over the years, this paper has discovered that our current tax level is in the ＂Laffer curve re- stricted area＂, which leads to the conclusion that drastic tax cuts should be made macroscopi- cally.

关 键 词：宏观税负 政策方向 拉弗曲线 税收GDP弹性 

分 类 号：F810.42[经济管理—财政学]