摘要
经验证据表明:我国GDP对税收有显著的正向影响;税收与国内生产总值的关系不会明显偏离均衡状态,税收与经济税源之间保持着合理的关系。从经济增长率最大角度,我国最优宏观税率应该是20%左右。税收应该随着经济增长而增长,宏观税率的提高要与经济增长适度,说明了“拉弗”曲线在我国的重要现实意义。
Empirical proof may prove that GDP influences taxation in positive direction in China, relationship between the economy growth and taxation. The relation between taxation and GDP will not deviate from the balanced state, and maintenance of a rational relation between taxation and its source has fully been proved. From the point of guaranteeing the highest economy growth rate, the optimization macro tax rate should be around 20% in China. Taxation should increase in pace with GDP growth, and enhancement of macro--tax rate should maintain moderate degree with economy growth, on the other hand , what proves the important practical meaning of "Laffer "curve in China.
出处
《中央财经大学学报》
CSSCI
北大核心
2006年第4期1-6,56,共7页
Journal of Central University of Finance & Economics