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我国的税收负担与国际上其他国家的税收负担相比,具有明显的中国特色即名义宏观税负与实际宏观税负的分化现象,从而导致小口径税收负担不高,但大口径税收负担不低,造成这种现象的直接原因是政府收入格局的不规范。总的来看,目前我国名义宏观税负尚在合理区间内,无需盲目减税,而应通过改善体制减轻税外收费。
Compared with the tax burden of other countries in the world, the tax burden of our country has obvious differentiation of nominal macro tax burden and actual macro tax burden with Chinese characteristics. As a result, the tax burden of small caliber is not high, but the large-caliber tax burden is not low The direct reason for this phenomenon is the non-standardization of the government’s income pattern. Generally speaking, at present, the nominal tax burden in our country is still within a reasonable range. There is no need to blindly reduce the tax. Instead, tax relief should be lightened by improving the system.