加入WTO后的中国税收负担与经济增长

The Tax Burden and Economy Increasing of China after Entering WTO

对1994年到2000年中国宏观税负的实证分析表明:宏观税负与经济增长呈负相关关系。中国加入WTO后,税负的主要变化是:由于履行我国加入WTO的有关承诺,关税水平会有所下降;中国在今后一段时期内对现行税制中不符合WTO原则的有关规定予以剔除,这将会加重部分行业和企业的税负;一些区域性优惠政策将要清理,彻底取消过多过滥的地方性优惠政策。这样,中国企业的税负水平将比以前有所上升。目前国内企业税收负担较重,为了减轻企业税收负担,刺激经济增长,在实行积极的财政政策的过程中,我国应借鉴国际上的成功经验,实行适度的减税政策,以此有效地促进经济增长。减税主要是通过完善现行的增值税制和企业所得税制来实现。

After analyzing the relationship between economy increasing and tax burden in China from 1994 to 2000,we draw a basic conclusion that it is a negative link between macro tax burden and economy increasing. After China entering WTO, according to the promise we had taken to WTO, we think that the burden of customs duty will decrease. The government will remove those regulations that dont accord with the rules of WTO. It will result in tax burden increasing of some trade and enterprises. In addition, some district preferential regulations will be removed, it may also cause the tax burden of Chinese enterprises to increase. The tax burden in domestic enterprises is very high. In order to decrease tax burden and promote economy increase, using international experience for reference, China should implement appropriately lower tax policy. This will promote economy increase. The way to attain this aim is to perfect the institutions of valueadded tax and enterprise income tax.