我国宏观税负制度优化研究

Study on the Optimization of China's Macro Tax Burden System

宏观税负是政府对社会财富和总资源的合理再分配,是实现国家战略、公共品供给以及社会福利的必要途径。针对中国宏观税负偏重、实际负担高于名义负担、税收结构与经济结构不匹配、税收政策执行随意性大等问题,政府应设定宏观税负总体水平,实施收入分配体系改革,落实结构性减税政策,严格实行依法治税,提高税收征管水平和开征社会保障税。

Macro tax burden is the rational reallocation of social welfare and total resource by the government,and it is an indispensable way to realize national strategy,public goods supply and social welfare. Aiming at the problems such as China＇s heavy macro tax burden,the real tax burden is higher than nominal burden,tax structure is not in line with the economic structure,and the careless implementation of tax policy,the government should set an overall level of macro tax burden,carry out the reform of the income and distribution system,guarantee structural tax Reduction policy,implement tax law strictly,improve tax levying and management ability and begin to impose social security tax.