我国税收负担:现状与优化

The Tax Burden in China:Reality and Optimization

本文从宏观和微观两个层面分析我国的税收负担,认为我国宏观税负的提高只是一种恢复性增长,税负没有偏重,在世界上仍处于偏低水平,税收收入持续大幅度增长主要基于经济的持续快速增长及由此引发的税基扩大,但微观税负方面,企业的税负偏重。因此,需要继续优化我国的税收负担和税制。

This paper analyses the tax burden in China at macro ＆ micro levels and argues that the macro tax burden in China is still at lower level compared with that of other countries in the rest of the world. The rise in macro tax burden in China is just a recovery phenomenon of tax growth. In fact, the large increase in tax revenue lies in the quickly growing economy and the widening tax base. But viewing from the micro-level of tax burden, the tax burden of enterprises is heavy. This paper argues it is necessa- ry for China to optimize the tax burden and tax system.