摘要
税收作为政府参与社会产品分配的主要方式,税负的高低不仅影响社会产品分配比例和结构,也直接影响社会经济的稳定发展。文章通过分析我国宏观税负水平、政府消费和投资等因素对经济发展的影响,认为在发展生产力、提高综合国力、保持经济较快平稳发展仍是我国社会经济发展首要目标的情况下,保持较高的整体赋税水平有利于财政调控政策的实施和社会经济发展目标的实现。
Tax is the main way of which the government participates in social product distribution,and the level of tax burden will influence not only the percentage and structure of social product distribution but also the steady development of social economy.It is to analyze the influence of the macro tax burden and government consumption and investment on the economic development in this article and find that it's the primary aim to develop production and improve the national strength and keep steady and rapid economic development in our country,and under this circumstance,keep the high taxes level will be beneficial to implement the policy of regulation and realize the economic development goals.
出处
《改革与战略》
2012年第7期39-41,共3页
Reformation & Strategy
关键词
宏观税负
经济增长
分析
macro tax burden
economic growth
analysis