摘要
本文运用国际通行方法评估了我国消费、劳动和资本的平均有效税率,并将它与世界其它国家进行了比较研究。研究结果表明,我国消费和劳动的有效税率还处于比较低的水平,处于世界各国平均偏下水平,而资本有效税率要大大高于法定税率,处于世界各国平均偏上水平,这种税负分配格局不利于居民储蓄和私人投资。
This paper evaluates average effective tax rates of consumption labour and capital by the international standard method,and compares these rates with other countries.The conclusion shows that China effective tax rate of consumption and labour is very low and sometimes it is lower than international average level,but the capital effective tax rate is very high and sometimes it is higher than international average level.This situation is a disadvantage for saving and investment.
关键词
有效税率
消费
劳动
资本
effective tax rate
consumption
labour
capital