摘要
我国目前宏观税负与税制结构是渐进式经济改革和税制改革的产物 ,随着市场化程度和对外开放程度的提高 ,它们对经济增长的扭曲效应越来越大。为了促进我国经济的长期增长和经济的持续发展 ,必须确定适度的宏观税负水平 ,推进税费改革 ,建立兼顾“公平”与“效率”
Our current macro tax burden and taxation structures are the products of progressive economic reform and taxation reform, and they come to play a more and more important role in slowing our economic growth with the development of marketization and opening up. To promote a long-term economic growth and sustained development of economy in China, macro tax burden level must be properly set up, taxation reform must be performed, and a taxation structure attaching equal importance to 'justice' and 'efficiency' must be established.
出处
《经济社会体制比较》
CSSCI
北大核心
2003年第3期112-118,共7页
Comparative Economic & Social Systems