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征税权是国家政权和公共支出的经济基础,一国政府只有通过征税获得足够的财政收入,才能保障政府各项职能的发挥,促进经济社会的持续稳定发展。中国宏观税负的不断上升,从法理上讲应是国家征税权无限性的一种体现,是税收对一国政权物质基础的保证。剔除经济增长、物价水平等因素后发现,中国税收并未严重超经济增长,同时与世界主要发达国家和发展中国家相比较,中国相应年度的宏观税负水平远低于发达国家的平均值、略高于发展中国家。但是社会主义的本质要求国家征税限度有限,中国宏观税负水平不能持续提高,政府应不断通过增加民生性支出,使名义宏观税负增加的同时,降低纳税人的实际税负。
The taxation right is the economic basis of state power and public expenditure. Only when a country’s government obtains sufficient fiscal revenue through taxation can the functions of the government be protected and the sustained and steady economic and social development can be promoted. The rising macro tax burden in China, from a legal point of view, should be an embodiment of the unlimited nature of the taxation power of the state and a guarantee of the material tax base of a country’s government. Excluding the factors such as economic growth and price level, we found that the tax revenue in China did not seriously exceed the economic growth. Compared with the major developed and developing countries in the world, the macro tax burden in China for the corresponding year is much lower than the average value of developed countries Higher than that of developing countries. However, the nature of socialism requires that the tax collection limit of the country is limited and the macro tax burden in China can not be continuously raised. The government should continuously reduce the tax burden on taxpayers by increasing the macro tax burden of nominal value by increasing people’s livelihood expenditures.