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税收负担不仅是财税理论研究的重点,也是社会公众最为关注的现实问题。应该说,税收对经济的影响主要是通过对各种经济主体征税而起作用,税收负担政策作为国家经济杠杆的着力点,它的合理与否对经济生活有着重要的影响。近年来,几乎每次公布税收数据后,都会引来质疑的声音以及相关部门的解释。同时,关于当前我国税负是否合理的问题,也成为各界争议的焦点。当然,这几年税收增速经常超过GDP增速,背后确实有特定的原因。除了技术性因素之外,其根源并非财政自身产生的,而是经济增长矛盾和经济结构矛盾所造成的。
Tax burden is not only the focus of tax theory research, but also the most concerned about the reality of the public. It should be said that the impact of taxation on the economy mainly through the taxation of various economic entities play a role in tax burden policy as the focus of the country’s economic leverage, its reasonable or not have an important impact on economic life. In recent years, almost every time the tax data are released, it will lead to voices of questioning and explanations from relevant departments. At the same time, the question of whether the current tax burden in our country is reasonable has also become the focus of controversy in all walks of life. Of course, the tax revenue growth rate in recent years often exceeds the growth rate of GDP. There are indeed some specific reasons behind this. In addition to technical factors, the root cause is not the financial itself, but the contradiction between economic growth and economic structure.