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宏观税负的高低,不仅表明政府在国民经济总量分配中集中程度的高低,也表明政府社会经济职能和财政功能的强弱。合理确定宏观税负水平,对于保证政府财政收入,增强税收对经济的宏观调控能力,实现税收促进经济发展的目标,具有十分重要的意义。在市场经济条件下,一国家宏观税负水平应与其政府履行其职能对财力的客观需求和现阶段生产力发展水平相适应;在考量我国宏观税负的实际水平时,必须考虑事实上存在的视同税收收入。
The macro tax burden not only shows the degree of concentration of the government in the distribution of the total national economy, but also shows the strength of the government’s social and economic functions and financial functions. Reasonably determining the macro tax burden level is of great significance for ensuring the government’s fiscal revenue, enhancing the macro-control ability of the tax revenue on the economy and realizing the goal of tax revenue to promote economic development. Under the condition of market economy, a country’s macro-tax burden level should be compatible with its government’s objective demand for financial resources to fulfill its functions and the current level of productivity development. When considering the actual macro-tax burden in China, it is necessary to consider the fact that With the tax revenue.