论文部分内容阅读
通过对一个国家在不同时期宏观税负水平的纵向比较,可以分析税收制度的完善与国家经济发展的协调状况;通过对不同国家之间宏观税负水平的横向比较,可以分析一国税收制度与其他国家或国际通行税制的差异.该文从大、中、小口径对我国宏观税负水平进行了分析,并对比了中外宏观税负水平的差异,最后针对我国的宏观税负现状提出了一些建议.“,”Through a vertical comparison of the macro tax burden level at different periods for a country, this paper analyzes the maturity of the tax system and the development of national economic development for a given country;And, through a horizontal comparison of the macro tax burden level among different countries at the same period, the paper also discusses the differences between national tax systems of one country with other countries.On the basis of analysis made respectively through large, medium and small caliber, the paper makes a comparison of macro tax burden level between China and foreign countries, and finally comes up with some proposals to Chinese current situation of the macro tax burden level.