我国宏观税负探析

Analysis of China's Macroburden of Taxation

宏观税负通常是指一国税收总量占同期GDP的比例。宏观税负的高低表明政府在国民经济总量分配中集中财力程度的大小 ,也表明政府防范经济风险的强弱。我国当前的宏观税负过低 ,主要原因是税收政策失当和税收管理不力 ,因此应采取税费分离、规范减免税制、统一税制和强化税收管理等办法使我国宏观税负提高到适度水平。

Macroburden of taxation refers to the synchronic ratio between a country's tax revenue and GDP, and indicates to what extent a government amasses financial resources in the aggregate distribution of national economy as well as keeps watch against economic risk. China's present macroburden of taxation is too low because of the impropriety of taxation policy and ineffectiveness of tax administration. To raise it to a proper level, tax and fee must be separated, tax deduction and exemption be normalized, taxation be unified and tax administration be strengthened.