摘要
中国的最优宏观税负问题一直是多方关注与讨论的重点,但由于中国财税体制的特殊性与研究方法的差异,结论不一。通过将宏观税负的最优目标设定为经济增长最大化,同时考虑宏观税负与税收结构,对大、中、小三种口径的最优宏观税负进行估计,发现中国当前实际税负水平已超出最优范围,税制结构与GDP增长率在一定程度上存在正相关,据此提出降低宏观税负的路径与优化税制结构的建议。
China's optimal macro tax burden has been a major concern of people for many years, and different conclusions are made because of the peculiarity of China's financial system and the diversity of research approaches. By setting the optimal goal of macro tax burden as maxi- mizing the growth rate of economy, taking macro tax burden and tax structure into consideration, and estimating the optimal macro tax burden of different statistic standard, this paper finds out that the present level of actual tax burden has exceeded the optimal limits, and tax structure is positive- ly correlated with the growth rate of GDP to a certain extent. Suggestions on lowering the macro tax burden and optimizing tax structure are proposed.
出处
《云南财经大学学报》
CSSCI
北大核心
2014年第2期38-44,共7页
Journal of Yunnan University of Finance and Economics
关键词
征税限度
宏观税负
税负结构
经济增长
Taxation Limit
Macro Tax Burden
Tax Structure
Economic Growth