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税负水平的高低事关经济发展与社会稳定,现有统计从多个口径对税负问题进行了系统分析,得出了截然相反的结论。本文结合纳税人对公共产品和服务的消费偏好,通过成本-收益分析方法探讨我国税负轻重问题,认为在财政预算既定的情况下,应该优化公共支出结构,增加纳税人需要的教育和社会保障等公共产品供给数量,通过提高公共产品和公共服务的供给效率,减轻纳税人的“税负痛苦指数”。
The level of the tax burden is related to economic development and social stability. The existing statistics systematically analyze the tax burden from multiple sources and reach the opposite conclusions. Based on the tax preference of the taxpayers on the consumption of public goods and services, this paper discusses the issue of the tax burden in China through cost-benefit analysis. It holds that under the condition of the budget, the public expenditure structure should be optimized and the taxpayers need more education and social security And other public goods supply by reducing the efficiency of public goods and public services to reduce the taxpayer’s “tax burden index.”