“中贵美贱”的税收成因探析

On the Taxation Cause of the Price Higher in China than in US

一些民众及学者将部分商品价格"中贵美贱"的成因对准了我国的高税负。实际上,我国的宏观税负水平与美国相比并不高,真正导致"中贵美贱"的税收因素在于中美两国税制结构的差异,即中国商品价格中蕴含的流转税成分过高。另外,国内高昂的流通费用与人民币汇率水平的上升及商品在中美两国的差异性市场地位与价格策略也是导致"中贵美贱"的重要原因。为此,我国应重点优化税制结构,降低流转税的比重,相应提高所得税的比重;采取合理手段降低流通费用,正视商品的差异性市场定位和价格策略,合理估价人民币的汇率。

Some people and researchers argue that it′s the higher tax burden that causes the higher price in China than in US.Actually,the tax burden in China isn′t higher than that in US,so the real reason is the different tax structure,which leads the price in China includes more indirect taxation.And the other reasons include the higher cost of commodity circulation,the upward trend of the exchange rate of RMB,the different market position and price strategy.Therefore,we should optimize the tax structure,decrease the percentage of the indirect tax and increase the percentage of the direct tax,lower the cost of commodity circulation,face up to the different market position and price strategy,and fair valuate the exchange rate of RMB.