中国宏观税负理论模式创新

On Theoretical Model of Macro-tax Burden

判断宏观税负水平是否合理，仅从税收自身、生产力决定论、纳税主体及税负与宏观调控的关系角度出发都难尽人意。因此，我们只能从税收与财政的关系，即从中国财政改革的目标模式──双元财政模式中的公共财政支出角度出发来确定合理的宏观税负水平。当前，这个合理的公共财政规模可表述为：社会主义市场经济条件下的资源优化配置所要求的政府公共财政部分配置资源的规模。并由此得出中国宏观税负的理论模式为：Ａ±Ｂ（Ｂ<Ａ＜Ｍ）。

It is unsatisfactory to judge whether the macro-tax level is reasonable by tax itself, determinism of productive forces, tax payers and the relationship between tax and macro-regulation. A reasonable macro-tax level therefore should be determined by the relationship between tax and finance, i. e. the financial pattern of public financial expenditure. At present, this reasonable public financial pattern is the one to realize the resource of optimality under the condition of socialist market economy. From this we can get a theoretical pattern of Chinese macro-tax: A±B (B < A < M).