促进我国经济增长的宏观税负与税制结构探析  

Deep Analyses on Macro Tax Burden and Taxation Structure to Promote Economic Growth in China

作　　者：夏杰长[1] 王新丽[1] 

机构地区：[1]中国社会科学院财贸经济研究所

出　　处：《经济社会体制比较》2003年第3期112-118,共7页Comparative Economic & Social Systems

摘　　要：我国目前宏观税负与税制结构是渐进式经济改革和税制改革的产物 ,随着市场化程度和对外开放程度的提高 ,它们对经济增长的扭曲效应越来越大。为了促进我国经济的长期增长和经济的持续发展 ,必须确定适度的宏观税负水平 ,推进税费改革 ,建立兼顾“公平”与“效率”Our current macro tax burden and taxation structures are the products of progressive economic reform and taxation reform, and they come to play a more and more important role in slowing our economic growth with the development of marketization and opening up. To promote a long-term economic growth and sustained development of economy in China, macro tax burden level must be properly set up, taxation reform must be performed, and a taxation structure attaching equal importance to 'justice' and 'efficiency' must be established.

关 键 词：经济增长 宏观税负 税制结构 税费改革 公平 效率 政府支出 

分 类 号：F812.420[经济管理—财政学]