| 中国东、中、西部地区资本收入、劳动收入、消费支出的有效税率测算(1999-2005年) |
| |
| 引用本文： | 王大林,成学真.中国东、中、西部地区资本收入、劳动收入、消费支出的有效税率测算(1999-2005年)[J].中国软科学,2007(5):80-91. |
| |
| 作者姓名： | 王大林 成学真 |
| |
| 作者单位： | 兰州大学,经济学院,甘肃,兰州,730000 |
| |
| 摘 要： | 本文采用国际上通用的衡量实际税负高低的平均有效税率方法，核算了1999—2005年中国东、中、西部地区资本收入、劳动收入和消费支出的有效税率。比较分析了中国东、中、西部地区三项税负水平，并指出了这种税负格局存在的问题：劳动收入、消费支出的有效税率相对偏低；资本收入的有效税率与最佳税率水平基本相当，但存在着东、中、西部地区之间的不平衡，东、中部地区相对较低，西部地区则明显偏高。
|
| 关 键 词： | 有效税率 资本收入 劳动收入 消费支出 |
| 文章编号： | 1002-9753（2007）05-0080-12 |
| 收稿时间： | 2006/11/13 0:00:00 |
| 修稿时间： | 2006-11-132007-04-12 |
A Calculation for Effective Tax Rates of Capital Income, Labor Income and Consumption Expenditure in the Eastern, Middle and Western Area of China ( 1999-2005 ) |
| |
| WANG Da-lin,CHENG Xue-zhen.A Calculation for Effective Tax Rates of Capital Income, Labor Income and Consumption Expenditure in the Eastern, Middle and Western Area of China ( 1999-2005 )[J].China Soft Science,2007(5):80-91. |
| |
| Authors: | WANG Da-lin CHENG Xue-zhen |
| |
| Institution: | Economic School, Lanzhou University, Lanzhou 730000, China |
| |
| Abstract: | This paper calculated the effective tax rate of capital income, labor income and consumption expenditure during 1999 -2005 in all the eastern, western and middle area in China, using the international adapted average effective tax rate method to measure the actual tax rate, Through the comparison and analysis, we pointed out the insufficient existed with the tax pattern, The effective tax rate of labor income and consumption expenditure is comparatively low; the effective tax rate and optimal tax rate are generally at the same level but are not balanced between the three areas, that is, they are comparatively lower in the eastern and middle area but higher in western. |
| |
| Keywords: | effective tax rate capital income labor income consumption expenditure |
| 本文献已被 维普 万方数据 等数据库收录！ |
| 点击此处可从《中国软科学》浏览原始摘要信息 |
| 点击此处可从《中国软科学》下载免费的PDF全文 |
|
