我国当前宏观税负水平评析

On the Current Level of Macro Tax Burden in China

近十年来,我国税收收入呈现超常增长的态势。社会各界对是否应该减税展开了激烈的讨论。衡量税负水平应采取税收收入加社保费用的小口径标准,并和世界上其他国家进行比较。我国需要对税制进行有增有减的结构性调整,以达到优化税制、公平税负、刺激经济发展的目的。

The past decade has witnessed a superuormal growth of tax revenuem,which aroused among people of all circles a fierce debate on whether or not tax should be reduced. In fact, the measurement of tax burden should be based on the minor standard of totalizing tax revenue and costs of social security, and on a comparison with other countries in the world. It is, therefore, urgent for China now to flexibly adjust the structure of tax system in order to optimize this system, balance tax burden and stimulate the development of economy.