摘要
宏观税负水平的变化轨迹类似"S"型曲线形式。我国目前的宏观税负水平正处于"S"曲线中部。在过去的15年中,我国宏观税负水平持续提高,符合宏观税负水平的变化规律。在未来的二三十年内,我国宏观税负水平将继续提高,但提高的速度将逐渐放慢。由此认为,我国的税制结构应进行必要的调整。近期任务主要是:调整治税思想:优化税收依存度;建立健全契约性政府收入体系;实行社会保障基金税费分流;推进税收负担的结构性调整。
The alteration path of macroscopic tax burden level looks like an S-shaped curve. Macroscopic tax burden rate of China locates in the middle of this S-shaped curve. The persistent enhancement of macroscopic tax burden rate in recent fifteen years of China complies with the alteration rule of macroscopic tax burden level. China＇s macroscopic tax burden rate will continue to rise in the next 20-30 years, but the velocity of enhancement will slow down. Therefore, the tax structure of China should be adiusted accordingly. Immediate tasks include modifying the idea of tax administration, optimizing the proportion of tax in government revenue, setting and improving the contractual government revenue system, separating the tax and fee to finance social security funds and promoting the structural adjustment in tax burden distribution.
出处
《税务研究》
CSSCI
北大核心
2011年第12期3-9,共7页
关键词
宏观税负
治税思想
税收依存度
契约性政府收入
社会保障基金
税制改革
Tax burden
Tax administration thought
The proportion of tax in revenue
Contractual government revenue
Social Security Fund
Tax reform
