我国宏观税负的合理范围与实际水平研究

China macro tax burden's reasonable space and realistic level research

宏观税负的高低,不仅表明政府在国民经济总量分配中集中程度的高低,也表明政府社会经济职能和财政功能的强弱。合理确定宏观税负水平,对于保证政府财政收入,增强税收对经济的宏观调控能力,实现税收促进经济发展的目标,具有十分重要的意义。在市场经济条件下,一国家宏观税负水平应与其政府履行其职能对财力的客观需求和现阶段生产力发展水平相适应;在考量我国宏观税负的实际水平时,必须考虑事实上存在的视同税收收入。

The level of tax burden,not only that the level of concentration on the government allocation in the total national economy,but also shows that socioeconomic functions of government functions and the strength of the financial function.Determining the macro tax burden rationally,to guarantee the government revenue and increase tax on the economy＇s macrocontrol ability,thereby achieve revenue objectives of promoting economic development,it＇s of great significance.In the market economy,the level of a national tax burden should be adapt with the objective needs of Government to perform its functions on financial and the current development level of productive forces;In consideration of our actual level of macro tax burden,we must consider the actually existence of the？treated as tax revenue.