浅析我国宏观税负与企业税负测度中存在的问题及原因

Exploring the Problems and Causes of China Macro Tax Burden and Enterprise Tax Burden Measurement

自2016年提出"死亡税率"观点以来,我国宏观税负是否过重等问题引起了社会各界的持续关注,并出现了两种截然不同的声音,特别是对宏观税负与企业税负的相关测度问题也进行了较为激烈的争论,本文将以此为逻辑起点,着重梳理三方面的主要内容,并加以总结与分析。首先,对宏观税负和企业税负的基本概念及相关测度进行分析;其次,比较中美宏观税负与企业税负的基本情况,总结归纳宏观税负、企业税负测度中存在的问题与原因;最后,通过之前的举证分析得出结论及其对缓解我国企业税负痛感的政策启示。

Since 2016, ＂death tax rate＂ concept has been presented, whether China＇s macro tax burden is too heavy grasps sustained attention from all sectors of society, two different opinions in the measure of macro tax burden and tax burden also carried out a fierce debate, this article will take this as a logical starting point. It sorts out the main content from three respective with summaries and analysis. Firstly, it compares the analysis of domestic and foreign tax burden statistics; Secondly, it analyzes the current situation of China and US corporate tax burden, discusses the underlying problems and reasons in macro tax burden and enterprise corporate tax measurement. Finally, based on the above case analysis, concludes how to ease the pain of China＇s corporate tax burden.