我国宏观税负水平评析:基于IMF和OECD税收收入口径

Macro Tax Burden in China:An Analysis on the Base of Tax Revenue Caliber of IMF and OECD

本文以国际货币基金组织(IMF)和经济合作与发展组织(OECD)的政府财政收入体系为研究对象,分析了我国与国际税收收入口径的特点和差异,以此为标准对我国税收收入口径进行调整,并对我国的宏观税负进行测算和分析。通过国际比较发现:基于IMF和OECD税收收入口径,我国宏观税负目前仍处于世界较低水平,但增长趋势明显,税负差距逐步缩小。

This paper firstly gives an insight into the characteristic and difference of tax revenue caliber between China and international countries by analyzing the govern- ment fiscal revenue system of IMF and OECD, on the basis of which, the adjustments of China＇s tax revenue caliber are made and Chinese macro tax burden are measured. Through international comparison, the paper concludes that China＇s macro tax burden is relatively low in accordance with tax revenue caliber of IMF and OECD, but displaying a fast increase and a narrow gap of tax burden in recent years.