适度减税正当其时

• 作 者: 吴小彬
• 出 处: 中国社会导刊
• 发表日期: 2008年21期
• 关键词: 社会财富分配 经济增长 全国税收收入 宏观税负 国家税务总局 税负痛苦指数 国家财政收入 政策调整 投资增长率 财政政策

如果以商品税为主的税收增长远远大于经济增长的速度,就说明这些税种的税率设置偏高,由此会形成政府与民众在社会财富分配上的不公平。而下调税率,则会减少许多与民生用品生产有关的中小企业的税负,有效地降低这些企业的成本,有利于经济和民生。

If the tax increase based on commodity tax is far greater than the rate of economic growth, it means that the tax rate of these taxes is set too high, which will result in the unfair distribution of wealth between the government and the public. Lowering the tax rate will reduce the tax burden on many small and medium-sized enterprises related to the production of livelihood supplies and effectively reduce the costs of these enterprises, which will benefit the economy and people’s livelihood.