新形势下的宏观税负问题探讨——基于税收平滑线模型的分析

A Discussion on the Macro-negative Tax in the New Situation——Based on the Analysis of the Smoothing Line Pattern of the Tax

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.