摘要
衡量一国税负轻重的主要标志是宏观税负,而税收政策的运用主要体现在宏观税负的控制上。从税负口径、税收绝对额以及纳税人的主观感受等来进行分析,目前我国宏观税负偏重。运用税收平滑线假说进行分析,建议从以下几方面对我国宏观税负进行调整:降低宏观税负率,涵养税源;保证收入,减少赤字,减税的同时辅之以增税;进一步拓宽税基;清费立税,推进税费改革。
The main sign to measure the negative tax for a country is the macro - negative tax, while the application of the tax policy embodies the control of the macro - negative tax. At present our macro - negative tax is heavier from the negative tax, absolute volume of tax and the feeling from the taxpayers. So some suggestions are made to regulate our macro - negative tax from the following: to reduce the rate of the macro - negative tax, conserve the tax resource, ensure the income, cut down the deficit, increase tax while reduce tax, enlarge the tax base, and improve the reform of tax.
出处
《税务与经济》
CSSCI
北大核心
2006年第2期26-30,共5页
Taxation and Economy
关键词
宏观税负
税收平滑线
主观税负率
macro - negative tax
smoothing line of the tax
rate of subjective tax