摘要
宏观税负水平是一国政府制定税收制度、调整税制结构的一个重要依据。中国宏观税负是高还是低?从宏观税负概念出发,通过将中国宏观税负水平与国外对比,将中国宏观税负水平与理论上最优宏观税负水平对比,发现中国宏观税负水平并不高。
Tax burden is an important factor for government to develop tax system and adjust the tax structure.China′s macro tax burden is high or low? With the concept of tax burden,by comparing China′s macro-tax burden level with that of foreign countries,and the macro-tax burden level in theory,this paper concludes that the level of China′s macro tax burden is not high.
出处
《华中科技大学学报(社会科学版)》
CSSCI
北大核心
2010年第6期85-90,共6页
Journal of Huazhong University of Science and Technology(Social Science Edition)
关键词
宏观税负
国际比较
经济增长
macro-tax burden
International comparison
economic growth