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国外发展历程表明,宏观税负提高与经济发展阶段具有相关性。现阶段我国宏观税负水平的提高以经济质量提升为支撑,有其合理性并存在提高空间;现阶段宏观税负的提高对经济发展的整体影响是正向的。结构性减税体现为国家通过财政政策进一步促进我国经济产业结构调整之初衷,短期内该政策在实质内容上具有反周期调控意义,长期来看应全面发挥结构性减税的结构调整作用。一、我国当前的宏观税负水平状况(一)宏观税负的三种口径。宏观税负是指一个国家在一定时
The history of foreign development shows that the increase of macro tax burden is related to the stage of economic development. At this stage, the improvement of the macro tax burden in our country is supported by the improvement of economic quality, which has its rationality and room for improvement. At this stage, the overall impact of the increase in macro tax burden on economic development is positive. The structural tax reduction reflects the original intention of the state through the fiscal policy to further promote the readjustment of China’s economic structure. In the short term, this policy has the significance of anti-cyclical regulation in the substantive content. In the long term, it should give full play to the structural adjustment of structural tax reduction. First, the current macroeconomic tax burden in China (a) three kinds of macro tax burden. Macro tax burden refers to a country at a certain time