中国税收负担:孰轻孰重?

The Tax Burden of China: Light or Heavy?

中国税收负担问题存在争议,本文从宏观税收负担、企业税收负担、居民税收负担等角度分析中国税收负担。测算结果显示:中国大中小口径宏观税负和企业税负自2012年后呈下降趋势;国际比较来看,2016年我国不同口径宏观税负均处于中等收入国家水平,宏观税负并不高;税制结构来看,企业税负重,居民税负轻,国民收入循环的上游环节税负重,下游环节税负轻。与发达国家相比,中国税收负担问题的根源在于中国税制结构不合理,税收过多集中在国民收入循环的生产环节,过度依赖对企业征税。为此,亟须改革中国税制结构,让征税环节下移,让更多纳税主体由企业向居民转变。

There has been a lot of controversy over China's tax burden.This paper analyzes the tax burden of China from the perspective of macro tax burden,corporate tax burden,and resident tax burden.Calculation results indicate that the macro tax burden with different calibers and the corporate tax burden have shown a downward trend since 2012.By international comparisons,the macro tax burdens with different calibers in China are at the same levels of those of middle-income countries in 2016.From the perspective of the tax structure,the corporate tax burden is heavy and the resident tax burden is light,the taxation of the upstream link of the national income cycle is heavier than that of the downstream link.Compared with developed countries,the root cause of China's tax burden problem is that the tax system needs to be improved.The taxation is concentrated on the production process of the national income cycle,and dependent on the corporate tax.To this end,it is urgent to reform the tax structure of China,so that the tax levying process will be moved down and taxpayers will be more represented by enterprises instead of residents.