| 税收负担与税制改革 |
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| 引用本文： | 冯文荣.税收负担与税制改革[J].北京师范大学学报(社会科学版),2004(5):122-129. |
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| 作者姓名： | 冯文荣 |
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| 作者单位： | 北京师范大学,经济与工商管理学院,北京,100875 |
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| 摘 要： | 目前我国宏观税收负担比较重 ,税制结构中的主要税种法定税率偏高 ,纳税主体的实际税收负担偏重。企业实际税收负担偏重 ,是造成投资需求不足的重要原因之一 ;农民、城镇居民的税收负担偏重 ,使我国消费需求增长乏力 ,特别是农民人均纯收入增长缓慢 ,农村消费需求还没有启动 ,社会总供给大于社会总需求的局面并没有改变。解决消费需求不足的关键是按照“简化税制 ,扩大税基 ,降低税率和严格监管”的原则进行税制改革 ,实行结构性减税政策 ,适当降低纳税主体的税收负担
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| 关 键 词： | 税收负担 税制改革 减税效应 |
| 文章编号： | 1002-0209(2004)05-0122-08 |
| 修稿时间： | 2004年4月9日 |
Tax Burden and Taxation Reform |
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| FENG Wen-rong.Tax Burden and Taxation Reform[J].Journal of Beijing Normal University(Social Science Edition),2004(5):122-129. |
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| Authors: | FENG Wen-rong |
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| Abstract: | Taxation has become a popular burden, not only in the macroscopic tax but also in the legal tax rates of the chief tax types, and the taxpayers have to shoulder a big load. The heavy tax burden in enterprises has been one of the important reasons for lack of investment demand; and that in the countryside and in the urban areas has resulted in faint growth of consumption need. This is particularly salient in the countryside, where the increases in the farmers' average net income are much slow and the consumption demand has not yet been started. The condition that the total supply exceeds total demand has not changed at all. So the key to solve the problem of insufficient consumption is, in principle, to simplify the taxation system, broaden the tax bases, structurally cut down the tax rate and optimally lessen the taxpayers' burden. |
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| Keywords: | tax burden taxation reform effect of tax reduction |
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