我国宏观税负水平的理论分析--基于“政府履职必要成本”  

A Theoretical Analysis of the Level of Macro Tax Burden in China--Based on the “Necessary Cost of Government Performance”

作　　者：高培勇[1] GAO Peiyong

机构地区：[1]中国社会科学院

出　　处：《税务研究》2023年第2期5-16,共12页

摘　　要：区分财政支出和政府支出并以全部政府支出作为测度宏观税负水平的最终标准,是认识并分析中国资源配置格局的关键。从满足社会公共需要的本源出发,政府支出实质是政府为满足社会公共需要而履行职能的必要成本,宏观税负实质是纳税人为政府支出“埋单”而承受的负担。政府支出规模的大与小和宏观税负水平的高与低,并无绝对的数量界限。对于它们的评判或控制,只能同履行政府职能所须花费的必要成本联系起来,以“政府履职必要成本”为评判标尺或控制量限,作既有政府支出规模与履行政府职能必要成本的比较分析。抓住了“政府履职必要成本”这个关键变量,便牵住了控制政府支出规模和宏观税负水平的“牛鼻子”。只有脱出年度预算平衡的意义局限而跃升至财税体制建设层面,在深入政府活动、政府职能本源并澄清政府收支实质意义的基础上,方可能找准控制政府支出规模和宏观税负水平的根本着力点。Distinguishing fiscal expenditure from government expenditure and using all government expenditure as the ultimate standard to measure the level of macro tax burden are the key factors to understand and analyze the resource allocation pattern in China. From the origin of satisfying social public needs, the essence of government expenditure is the necessary cost of government functions to satisfy social public needs, and the essence of macro tax burden is the burden borne by taxpayers to pay for government expenditure. There is no absolute quantitative boundary for either the scale of government expenditure or the level of macro tax burden.Their evaluation or control can only be linked to the necessary cost of performing governmental functions to make a comparative analysis on the existing scale of governmental expenditure and the existing necessary cost of performing governmental functions using the "necessary cost of performing governmental functions" as the evaluation criteria or control limit. Grasping the key variable of “necessary cost of performing governmental functions” is critical to control the scale of governmental expenditure and the level of macro tax burden. It is possible to find the fundamental focus of controlling the scale of government expenditure and the level of macro tax burden only by laying stress on the construction of financial and taxation system rather than the meaning of annual budget balance based on delving into the origin of government activities and government functions and clarifying the essence of government revenue and expenditure.

关 键 词：宏观税负 政府支出 财政支出 政府职能 必要成本 

分 类 号：F812.42[经济管理—财政学]