论文部分内容阅读
(一)世界银行顾问马斯顿曾对世界20个国家70年代的经济情况作过一次专门调查,发现10个轻税国家比10个重税国家的经济增长率高得多,前者平均年增7.3%,后者只有1.1%,他同时发现税收与经济总产值的比例每增加1%,经济增长率就下降0.36%。近年来,一些经济发达国家也相继采取调低税负的措施。全世界几百个经济特区、“避税港”等无不采取轻税政策。再从1986年我国每百元工业产值负税数看,全国平均是20.16元,而最低的江苏、广东、浙江省分别是12.85元、14.88元、
(I) Marston, an adviser to the World Bank, once conducted a special investigation into the economic conditions of the 1970s in 20 countries in the world and found that the economic growth rate of 10 light-taxed countries was significantly higher than that of 10 heavily-taxed countries, with an average annual increase of 7.3 %, The latter only 1.1%, he also found that the tax and GDP per 1% increase in the ratio, the economic growth rate dropped 0.36%. In recent years, some economically developed countries have also taken measures to reduce the tax burden one after another. Hundreds of special economic zones around the world, “tax haven” and so on all adopt a light tax policy. Again from 1986, China’s industrial output tax per hundred dollars, the national average is 20.16 yuan, while the lowest Jiangsu, Guangdong, Zhejiang Province, respectively, 12.85 yuan, 14.88 yuan,