论文部分内容阅读
宏观税负是一定时期内所征收税款与当期国内生产总值(GDP)的比率。宏观税负水平的高低,既能直接反映税收对经济发展的贡献,也能衡量经济发展战略的协调状况,以及政府利用税收杠杆进行宏观调控的幅度与税收征管质量。因此,准确分析宏观税负水平的变化,对于“十二五”时期正确运用宏观经济政策促进经济又好又快发展尤为重要。笔者通过对黑龙江省“十一五”时期宏观税负的调查、分析,发现只要宏观政策给力,产业结构调整得当,其“十二五”期间的税收收入仍有较大增长空间。
The macro tax burden is the ratio of tax collected over a period of time to the current gross domestic product (GDP). The level of macro-tax burden can not only directly reflect the contribution of tax revenue to economic development, but also measure the coordination of economic development strategy and the extent of macro-control and tax collection and administration by the government using tax leverage. Therefore, an accurate analysis of changes in the macro tax burden level is particularly important for correctly applying macroeconomic policies in the “12th Five-Year Plan” to promote sound and fast economic growth. Through the investigation and analysis of the macro tax burden in Heilongjiang Province during the 11th Five-Year Plan, the author finds that as long as the macro-policy is effective and the industrial structure is properly adjusted, there will still be more room for tax revenue growth during the 12th Five-Year Plan period .