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| 文章编号：1672-3104(2003)05-0626-05 |
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我国宏观税负与税费改革方向探究 |
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杨伟文,宁洪涛 |
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（中南大学商学院，湖南长沙，410083） |
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| 摘 要： 依据统计数据和抽样调查资料对我国的宏观税负状况进行了历史趋势分析和国际间对比分析。我国的宏观税负总量稳定，但结构不合理，与其他发展中国家相比税负偏重。在此基础上，提出了一系列税费改革方案和具体措施，如精简机构，合并国、地税机关；中央适度放权，允许地方政府制定与各地经济独特性关系紧密的税费政策，允许地方政府出现一定程度的赤字财政；调整税费比例，提高规范性较强的正税在整个宏观税负中的比例，降低收费和其他制度外收入的比重，促进政府严格依法取得收入；适应市场经济发展的新形势和加入WTO后国际市场激烈竞争的需要，及时增开新税，如遗产税、环境保护税；统一内外有别的税费政策，减轻国内企业经营负担等。 |
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| 关键词： 税负; 税费政策； 税费改革 |
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On macro tax burden and reform of tax and charge in China |
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YAN Wei-wei,LING Hong-tao |
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（School of Business, Central South University, Changsha 410083, China） |
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| Abstract: On the basis of the stat istical data and spot check information, this paper analyses the historical trend of Macro Tax Burden in China, and compares the tax burden in China with those in other countries. Macro tax burden in China is normally stable, but its structure is immoderate. It is heavier than those in other developing countries. In this paper, the authors put forward a series of plans for the reform in tax and charge and give some concrete measures. |
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Key words: tax burden; poticies on tax and charge; reform of tax and charge |
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