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宏观税负是各国政府面临的棘手问题,税制改革首先要调整宏观税负水平的高低。在20世纪90年代的十年时间里,世界各国发展阶段不同,宏观税负的变化也不同。高收入国家的宏观税负逐步提高,中等高收入国家的宏观税负呈先上升后下降的趋势,中等低收入国家的宏观税负先降后升,低收入国家的宏观税负呈下降趋势。通过宏观税负的国际比较,作者认为,中国的宏观税负与国际上其它国家的宏观税负比较,具有转轨时期国家的显著特点。
Macro tax burden is a thorny issue for all governments, and the tax system reform must first adjust the macro tax burden level. During the ten years of the 1990s, the development stages of different countries in the world were different, and the changes in the macro tax burden were also different. The macro tax burden in high-income countries gradually increased. The macro-tax burden in middle-income countries showed a trend of first rising and then decreasing. The macro-tax burden of middle-low-income countries first dropped and then rose, while the macro-tax burden of low-income countries showed a downward trend. Through the international comparison of macro tax burden, the author believes that the macro tax burden in China compares with the macro tax burden of other countries in the world and has the salient features of the countries in the transitional period.