最优宏观税负的总量和结构模型分析——马克思平衡发展理论的分析视角

Analysis on the Optimal Macro-taxation Gross and its Structural Model——Viewed from Marx’s Theory of Balanced Development

合理的宏观税负水平的确定是税制改革的基础或前提,因而,现代税收制度以及税制结构改革需要对宏观税负及其影响因素有一个科学的认识。新时代中国特色社会主义条件下,科学把握宏观税负需要在平衡发展理念下进行科学分析。通过在马克思再生产理论中加入课税因素,可以找出最优宏观税负总公式和最优宏观税负结构式。最优宏观税负总公式界定了最优宏观税负规模,认为最优宏观税负规模需要动态地考虑经济增长率和平均利润率水平的变化;最优宏观税负结构式界定了两大部类之间税负水平结构,认为不同部类之间的税负水平需要动态地考虑两大部类之间的产出比以及资本有机构成的不同变化。据此,在平衡发展的视角下,稳定宏观税负需要在整体上动态地设定最优规模,并在此基础上,依据产出比并考虑资本有机构成的变化结构科学设定最优宏观税负结构。

Setting a reasonable macro tax burden is the basis or premise of tax reform.Building up a modern tax system,we should have an accurate and scientific understanding of macro tax burden and its influencing factors,which under the socialism with Chinese characteristics in the new era should be analyzed under the concept of balanced development.By adding tax factor in Marx’s reproduction theory,we can find out the general formula for optimal macro-taxation and the structural formula for optimal macro-taxation.The general formula for optimal macro-taxation defines the scale of optimal macro tax burden which is dynamically determined by economic growth rate and average profit margin The structural formula for optimal macro-taxation defines the tax burden structure between the two major categories,which is in short term analysis mainly determined by the output ratio of the two major categories,and in the long-term analysis determined fundamentally by organic composition of capital and its different changes in directions or amplitudes.So under the concept of balanced development,the stability of macro tax burden in the 13 th Five-year Plan couldn’t be understand as an unchangeable macro tax burden Setting an Optimal Macro-taxation,the Structural factors should be valued as well as the scale factors.