我国宏观税负的现状与改革（The present situation and reform of macro tax burden in China）.docVIP

下载本文档

3
0
约2.21万字
约 18页
2017-10-07 发布于河南
举报
版权申诉

我国宏观税负的现状与改革（The present situation and reform of macro tax burden in China）.doc

1、本文档共18页，可阅读全部内容。
2、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
5、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
6、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
7、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
8、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

我国宏观税负的现状与改革（The present situation and reform of macro tax burden in China）

我国宏观税负的现状与改革（The present situation and reform of macro tax burden in China） The present situation and reform of macro tax burden in China The present situation and reform of macro tax burden in China 2008-12-20 15:15:40 Abstract: This paper analyzes the current macro tax burden in China, that Chinas macro tax increase is only a resumption of growth, no tax on, in the world is still in the low level, the tax revenue continued substantial growth is mainly based on the sustained and rapid economic growth and the expansion of the tax base. In order to improve the level of macro tax burden in our country, it is necessary to adjust the tax burden and tax system in china. Key words: macro tax burden; tax system optimization First, the meaning and caliber of macro tax burden Macro tax burden (also called macro tax rate) refers to the total amount of revenue earned by a country in a given period of time (usually one year) and the proportion of the total revenue of the country in the same period. The macro tax burden not only reflects the concentration degree of the government in the total distribution of the national economy, but also shows that the government performs the functions of the social economy and the financial function. The reasonable definition of the tax burden in a given period is of great significance to ensure the governments financial resources to fulfill its functions and to promote economic development. Some people think that only by tax revenues accounted for the proportion of GDP can not explain the macro tax burden in China, put forward the so-called large, mistress caliber macro tax burden: one is the tax revenue as a percentage of GDP, known as the small macro tax burden; two is the fiscal revenue in the proportion of GDP, called the macro tax burden caliber. The fiscal revenue here includes tax revenue and other revenue included in the budget; three is the proportion of government revenue to GDP, which is called macro tax burden of large caliber. He