泛珠三角九省区税收负担的比较研究

A Comparative Study of Tax Burden among the Nine Provinces in the Pan-pearl River Area

税负问题是政府与经济主体之间权衡的核心问题,它一方面影响着国家集中财力的多少和调控能力的强弱,另一方面影响着企业和居民的负担水平,从而制约着经济的发展。对于不同区域,财政收入是否充足以及税负的高低水平与经济发展有着密切的关系。通常衡量税收负担有宏观税负、中观税负、微观税负之分,本文从中选取了宏观税负、行业税负以及企业税负三个指标对泛珠三角九省区的税收负担进行比较,分析影响税负差异的各种因素,并提出优化泛珠三角九省区税负差异的建议。

The tax is a main issue of trade-off between government and economic entities. On the one hand, it influences the ability of a country to concentrate and control resources;on the other hand, it has an effect on tax burden of both enterprise and individual which may restrict the economic development. As for different areas, the level of ifscal revenue and tax burden is closely related to economic development. The common measurement of tax burden is divided into macro, medium and mi-cro. In this paper, three indicators including macro, trade and industry tax burden are chosen to compare the tax burden among the nine provinces in the pan-pearl river area. Through the comparison, the paper analyses the factors that cause the disparity of tax burden, and gives some advice to optimize the disparity of tax burden.