积极财政政策持续实施对中国宏观税负的影响

The Impact of Continuous Implementation of Proactive Fiscal Policy on China's Macro Tax Burden

宏观税负是事关一国政府集中社会财富程度,体现整体利益与局部利益矛盾焦点的重大问题,在经济性因素、征管性因素一定的情况下,宏观税负水平的变化主要取决于政策制度性因素的变化。为应对国内外经济下行压力的持续冲击,我国已连续十余年不间断地实施积极财政政策。积极财政政策的持续实施,直接降低了我国多种口径测算的宏观税负。这种降低在激发微观经济主体活力的同时,所引致的财政收支矛盾不断累积、财政政策积极有为空间不断收窄的问题需要引起足够重视。进一步提升积极财政政策的可持续性与安全性,还需注重从支出层面、收入层面和管理层面同时发力,以确保宏观税负的适度与相对稳定。

Macro tax burden is a major issue that concerns the degree of concentration of social wealth by a government and reflects the focus of contradiction between overall interests and local interests.When economic factors and administrative factors are certain,the change of macro tax burden level mainly depends on the changes of policy and institutional factors.In order to cope with the continuous impact of economic downward pressure at home and abroad,China has carried out proactive fiscal policy continuously for more than ten years.The continuous implementation of the positive fiscal policy reduces the macro tax burden measured by many caliber directly.Such reduction,while stimulating the vitality of micro-economic entities,will lead to the continuous accumulation of fiscal revenue and expenditure contradictions,and the continuous narrowing of positive space for fiscal policy should be paid enough attention to.To further enhance the sustainability and security of the proactive fiscal policy,we need to focus on the expenditure,revenue and management levels at the same time,so as to ensure that the macro tax burden is moderate and relatively stable.