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目前,许多人都感觉我国的税负较重。但比较中外的宏观税率,发现我国的宏观税率并不高。那原因究竟在哪里呢?笔者认为问题主要出在我国税负的分配结构和税款的使用上。目前,我国开征17种税,如果将我国的税制结构与经合组织国家进行比较,就会发现,我国消费课税在税收中所占的比重明显偏高,个人所得税的占比过低。与经合组织相比,我国消费课税的占比高出近20个百分点,个人所得税的占比低19个百分点,这两个比重一高一低,说明我国的税收负担主要落在了居民消费上,而没有落在个人收入上。如果再进一步分析,还可以看出:我国的一般消费课税(增值税、营业税及对其税额附
At present, many people feel that our country has a heavy tax burden. However, comparing the macroscopic tax rates at home and abroad, we find that the macro tax rate in our country is not high. Where is the reason? In my opinion, the problem lies mainly in the distribution of tax burden in China and the use of taxes. At present, 17 kinds of taxes are levied in our country. If we compare the tax structure in our country with the OECD countries, we will find that the proportion of consumption tax in our country is obviously higher than that in the tax revenue, and the proportion of personal income tax is too low. Compared with the OECD, the proportion of consumption taxation in China is nearly 20% higher than that of the OECD, and the proportion of personal income tax is 19% lower and lower, indicating that the tax burden in China falls mainly on residents Consumption, but did not fall on personal income. If further analysis, but also can be seen: China’s general consumption tax (VAT, sales tax and its tax with