死亡税率、税负痛感与财政支出优化研究

Death Tax Rates,Tax pain and Fiscal Expenditure Optimization

关于企业税负高低的问题,学界众说纷纭。文章在介绍死亡税率与税负痛感缘起的基础上,综述了企业税负的高低之辩。应综合考量我国的经济发展水平与税制结构、刚性的财政支出与财政补贴、经济人利益诉求与偷逃税款等因素,纯粹争论死亡税率没有意义。问题的关键在于财政支出欠合理,具体表现为财政支出结构欠合理、支出质量待提升、资金使用绩效待优化。探讨的焦点应向财政支出结构的优化转向,保质保量地提供公共产品与公共服务,加强财政资金的绩效管理与绩效评价,让财政支出更多地惠及民生,提升人民福祉,实现死亡税率、税负痛感向国民福利的转化。

Opinions are widely divided concerning enterprise tax burden. Based on the cause of the death tax rate and tax pain, this paper summarizes the arguments of enterprise tax burden. We should comprehensively consider such factm~ as economic development level and tax system structure in China, rigid fiscal expenditure and fiscal subsidies, interests appeal of homoeeonomicus and tax evasion, while pure debate on death rate makes no sense. The key problem is unreasonable fiscal spending, that is, financial expenditure structure is unreasonable, spending quality needs to be promoted, and fund use performance should be optimized. This paper focuses on optimizing fiscal expenditure structure, providing public products and public service in quality and quantity, strengthening performance management and evaluating fiscal funds. Thereby more people will benefit from fiscal spending, people＇s well-being will be improved, and transformation of tax rates, tax burden pain to national welfare will be realized.