对我国当前宏观税负水平的经济学分析  

An Economic Analysis on the Current Macro Tax Burden Level in China

作　　者：武彦民[1] 温立洲 Wu Yanmin and Wen Lizhou

机构地区：[1]天津财经大学经济学院

出　　处：《税务研究》2018年第3期10-16,共7页

基　　金：天津市高等学校创新团队"现代财政制度构建与地方政府治理"支持

摘　　要：我国宏观税负水平问题一直受到质疑甚至诟病,指责我国宏观税负偏重的声音不绝于耳。本文以经过修正后的大口径宏观税负概念为基础,提出了宏观税负水平评价的理论标准和实践表达,并从需求和供给两个角度,利用大量数据资料对我国当前宏观税负水平进行比较严密的经济学分析,认为尽管还有许多需要完善之处,但我国当前34%左右的宏观税负水平是比较恰当和科学的,不存在较强的减税压力。China＇s macro tax burden level has been questioned and even criticized for a long time. Accusing on heavy tax burden keeps being heard. This paper proposes the theoretical standards and practical expression of macro tax burden level based on the foundation of the large-caliber macro tax burden. The paper conducts a more rigorous economic analysis on the current macro tax burden level by using a large amount of data from the perspective of supply and demand. The paper concludes that although there are still many needs to be improved, the current 34% level of macro tax burden in China is relatively appropriate and scientific, and there is no strong tax reduction pressure.

关 键 词：宏观税负 政府职能强度 税收供给能力 

分 类 号：F812.42[经济管理—财政学]