中国宏观税负结构的国际比较  

An International Analysis on Macro- tax Burden Structure in China

作　　者：陈颂东[1] 

机构地区：[1]郑州升达经贸管理学院国际经济与贸易学系,河南新郑451191

出　　处：《湖南财政经济学院学报》2015年第3期5-12,共8页Journal of Hunan University of Finance and Economics

基　　金：河南省教育厅人文社会科学规划项目"中国宏观税负合理性判断与政府收支体系重构"(项目编号:2013-GH-254)

摘　　要：通过比较我国各税种的税负与OECD成员国相应税种的税负,发现我国间接税税负高于OECD成员国。直接税税负低于OECD成员国。就我国各税种的税负与OECD成员国相比而言,我国商品与劳务税占GDP的比重不低,个人所得税、社会保障缴款占GDP的比重偏低,企业所得税、财产税占GDP的比重与OECD成员国相当。The indirect tax burden in China is higher than that of the OECD members, but the direct tax burden is lower than that of the OECD members. In view of every tax in our country compared with that of the OECD members, the ratio of goods and service tax in China accounting for GDP is not low, the proportion of persona[ income tax and social security contri- butions accounting for GDP is lower, the percentage of enterprise income tax and property tax accounting for GDP is the same as that of OECD members basically.

关 键 词：宏观税负结构 商品与劳务税 所得税 财产税 社会保障缴款 

分 类 号：F812.42[经济管理—财政学] F811.4