摘要
关于中国宏观税负水平的高低问题,理论界和实际部门一直存在着争论。从社会保障支出的角度审视中国的税负水平,在阐释税负衡量维度和指标的基础上,将宏观税负、税收痛苦指数、社会保障支出进行国际比较,同时将社会保障支出与GDP、税收收入、财政收入、财政支出、其他类型财政支出进行对比分析。比较和分析的结果表明,中国民众承担的税负水平相对较高,税负不公现象存在。虽然近年来中国的社会保障制度建设取得了较大成绩,但基于社会保障支出的税负公正水平有待提高,财政支出仍需向社会保障支出倾斜。
Arguments upon how to evaluate China's macro tax burden always vary among the academic circles and the practical fields.This paper inspects China's tax burden level from the perspective of social security expenditure.To begin with,the paper illustrates measuring dimensions and measuring indicators of tax level.Next,the paper executes an international comparison concerning macro tax burden,tax misery index,and social security expenditure.In addition,the paper contrasts social security expenditure with GDP,tax revenue,fiscal revenue,fiscal expenditure,and other types of fiscal expenditure.The result of comparison and analysis indicates that the tax burden which Chinese people endure is relatively higher.Though China is making efforts to perfect its social security system and have made great progress,the tax burden justice level upon social security expenditure is remained to be raised,which signifies that greater priority should be given to social security expenditure.
出处
《陕西行政学院学报》
2011年第2期60-64,共5页
Journal of Shaanxi Academy of Governance
关键词
宏观税负
税收公平
社会保障
财政支出
macro tax burden
tax revenue justice
social security
fiscal expenditur