税收负担效应分析

Analysis of Tax Burden Effect

税收负担效应是指国家课税多少对经济产生的不同反应及效果,它调节国家与纳税人的利益关系,主要通过税收的职能来实现。税收负担的投资效应可以表现为刺激投资或者抑制投资;税收负担的消费效应不仅会改变消费者的消费水平,还会对消费者的消费和储蓄以及不同商品的相对购买量产生结构性影响,进而影响商品的生产结构;税收负担的出口效应直接影响并决定一个国家出口商品的竞争力、出口商品的结构,进而影响国内的产业结构的调整与升级。税收负担还直接影响居民、企业及国家的储蓄,导致储蓄结构的变化。税收负担合理化,有助于投资、消费、出口、储蓄之规模与结构合理化,进而实现国民经济协调发展与良性循环。

Tax burden effect is the effect of a particular tax on the distribution of economy,which regulates the interests between the state and taxpayers through the functions of taxation.Investment effect of tax burden can be stimulation investment and restraint investment.Consumption effect could not only change the consumption level,but also influence consumers＇ consumption and saving and the amount of purchasing goods,even the production structure of goods.The export effect of tax burden directly affects and determines the competitiveness and structure of export goods,thereby making a great impact on the adjustment and upgrading of domestic industrial structure.Tax burden directly influences the savings of citizens,businesses and the nation as well,thus the saving structure will change.The rationalization of tax burden is conducive to the rationalization of investment,consumption,export,scale and structure of saving,thereby maintaining the coordinated growth of national economy and the virtuous circle.