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本文通过阐述国外福布斯痛苦指数对我国税收负担的界定,并表明了我国宏观税负的构成内容,分析了影响我国宏观税收负担水平的因素,从而指出对于税负的含义和分类的界定,学术界已经达成共识;但是对于税负的高低评价,由于国内外依据测量口径的不同,答案不一。所以本文在此基础上,提出中国应基于本国国情,对税负衡量的方法进行优化。
This article elaborates the definition of the tax burden of our country by the Forbes International Pain Index and shows the composition of the macro tax burden in our country. It analyzes the factors which affect the level of macro tax burden in our country and points out the definition of tax burden and its classification, Have reached a consensus; but for the assessment of the level of tax burden, because at home and abroad based on the measurement of different caliber, different answers. Therefore, on this basis, this paper proposes that China should optimize the method of tax burden measurement based on its own national conditions.