税收法定主义视角下的宏观税负问题

Research on Macro Tax Burden:A Tax Legalism Perspective

宏观税负的持续增长既有经济发展所带来的合理增长,也有法律约束和监管不到位导致的不合理增长。本文提出,完善加强税收立法建设是确保宏观税负合理水平的制度性前提,并结合我国实际情况提出有关建议。

The continued increase in macro tax burden results from both reasonable factors, such as economic development, and unreasonable factors, such as poor legal constraints and regulation. This paper puts forward that the strengthened and improved tax legislation is the institutional prerequisite to ensure the macro tax burden is reasonable. The paper presents some relevant policy recommendations based on China＇s actual situation.