福建国税宏观税负偏低的根源

• 作 者: 福建省国家税务局课题组
• 出 处: 税务研究
• 发表日期: 2006年02期
• 关键词: 国税 宏观税负 优化经济结构 税收收入 影响因素 税收征管质量 企业所得税 税源 证券交易印花税 国家税务总局

本文通过福建与全国的比较,分析了影响福建省国税税负水平的因素,指出工商业特别是上规模的工商业的增加值占GDP的比重一直偏低,而享受税收优惠较多的“三资企业”所占比例偏高是福建省国税宏观税负偏低的首要原因。同时税收征管、税外收费和GDP统计等方面的问题亦是不容忽视的影响因素,并在此基础上,提出一系列相关建议。

Based on the comparison between Fujian and other parts of the country, this paper analyzes the factors that affect the tax burden level in Fujian Province. It points out that the proportion of the added value of industry and commerce, especially the large-scale industrial and commercial enterprises, in GDP has remained low while that of tax-entitled foreign-funded enterprises "The high proportion of Fujian Province is the primary reason for the low macro tax burden. At the same time, tax collection, tax collection and GDP statistics and other issues are also factors that can not be ignored, and on this basis, put forward a series of related recommendations.