| 中国税收负担分析 |
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| 引用本文： | 周颖.中国税收负担分析[J].河北软件职业技术学院学报,2008,10(2). |
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| 作者姓名： | 周颖 |
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| 作者单位： | 河北大学,管理学院,河北,保定,071000 |
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| 摘 要： | 十几年来,每年我国税收增长率均远远高于GDP增长率,形成了官方和民间关于我国税负是否过重的两种不同看法。本文从宏观税负的概念出发,引入了税收收入税负率、财政收入税负率和政府收入税负率三种不同的税负衡量指标,并比较了三种不同衡量指标下我国税负率与国际平均税负率的高低。
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| 关 键 词： | 宏观税收负担 税收收入税负率 财政收入税负率 政府收入税负率 |
Analysis on Tax Burden in China |
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| ZHOU Ying.Analysis on Tax Burden in China[J].Journal of Hebei Software Institute,2008,10(2). |
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| Authors: | ZHOU Ying |
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| Institution: | ZHOU Ying(School of Management,Hebei University,Hebei Baoding 071000,China) |
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| Abstract: | In the past decades,the growth rate of tax greatly exceeds that of GDP in our country.This situation results in a debate of whether the tax burden is too heavy in our country between official and civilian comments.This article proposes the concept of macro tax burden and discusses three different indicators of tax burden,which are tax income burden rate,fiscal income burden rate and government income burden rate respectively,and at last compares the tax burden of our country with that of the world averagely... |
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| Keywords: | macro tax burden tax income burden rate fiscal income burden rate government income burden rate |
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