摘要
最低税负制是为了使那些因享受较多税收优惠而只承担较低税负、甚至完全不缴税的高收入者或高利润企业缴纳最基本税款的一种制度安排。其主要目的是使其对政府财政保持基本的贡献度,以维护税收公平,同时也确保政府的税收收入。最低税负制实质上是用来调整高收入者税收负担的一种变通方法,虽然只是一种次优选择,但在具体的实施过程中,最低税负制仍会对一个国家社会经济的运行产生重要的影响。
The minimum tax system is an institutional arrangement introduced effects brought by complicated tax preferences, and its main purpose is to get those high-income earners or high-margin enterprises who enjoy more tax preferences and only assume a lower tax burden even pay no tax to make basic fiscal contributions to the government finance by paying the basic tax, so as to maintain tax equity and also to ensure governments＇ tax revenue. In essence, the minimum tax system serves as a flexible method to adjust the tax burden of the high-income earners. Although only a sub-optimal choice, the minimum tax system is still playing an important role in the running of the national economy during the course of practical implementation.
出处
《当代财经》
CSSCI
北大核心
2009年第11期36-40,共5页
Contemporary Finance and Economics
基金
中国博士后科学基金项目(20080430065)
