中国—东盟自由贸易区宏观税负水平的国际比较与研判

International Comparison and Analysis of Macro Tax Burden Level in China-ASEAN Free Trade Area

中国—东盟自由贸易区(CAFTA)当前正处于初创阶段,用不含社会保障收入的税收收入占GDP的比重为指标来衡量宏观税负的高低,通过与欧盟(EU)、北美自由贸易区(NAFTA)进行国际比较发现,以中国—东盟自由贸易区当前的经济社会发展水平来看,当前的宏观税负水平并不是太高。应以完善政府财政收入制度,调整政府财政支出结构,提高税收征管水平等手段来进一步完善中国—东盟自由贸易区的宏观税负水平。

China-ASEAN Free Trade Area is on the initial stage. This paper selects the non-social security income tax rev- enue to GDP ratio as an indicator to measure the level of tax burden, and makes an international comparison among CAF- TA, the EU and NAFTA. It is concluded that from the aspect of social economic development of China-ASEAN Free Trade Area, the macro tax burden level in CAFTA is not very high. Some suggestions are put forward in order to further improve the level of CAFTA＇s macro tax burden by improving the government＇s revenue system, adjusting the structure of government spending, and promoting tax collection and other means.