中国税收负担研究

Research on Taxation Burden in China

税收负担水平标志着政府社会经济职能及财政功能的强弱 ,是政府制定各项具体税收政策的重要依据。中国税收负担的特殊性在于其财政收入结构的多元化和税制设计的严重滞后 ,因此 ,确立新时期的政府职能、规范政府行政行为 ,构建新时期公共财政框架是一项不可分割的。

The level of taxation burden marks the weak or strong function of government's social economy and finance and is the important grouds for government to make concrete taxation policies.The character of the Chinese taxation burden lies in diversity of financial revenue's structure and serious lag.Therefore it is a very difficult and long term systematic engineering to found government's functions of the new times,standardize government's function of the new times,standardize government's action and construct public financial framework.