中国宏观税负测算与税制体系重构——基于国民经济核算视角

发布时间：2018-07-28 14:07

【摘要】：税收是政府参与国民收入分配的重要杠杆,但我国现行税种的设置脱离了国民收入形成、分配过程。因而,据此计算宏观税负不能揭示国民收入生产、分配环节税负的高低和税制配置的合理性。本文在对度量我国宏观税负的多种指标评判的同时,把我国现有税种按国民收入生产、分配过程重新归类,并计算国民收入创造、分配阶段的税负。研究表明,我国总体宏观税负水平偏低,但国民收入初次分配过程的生产税和进口税等经常税的税负高,国民收入再分配过程的所得税、财产税的税负低。为此,必须在保持宏观税负稳定性的前提下,通过开征房产税等直接税的方式,提高国民收入再分配阶段的直接税比重,相对降低国民收入初次分配阶段的间接税比重;并开征环境保护税、改革资源税和个人所得税,实现税种配置结构的优化和宏观税负结构的合理性。
[Abstract]:Tax is an important lever for the government to participate in the distribution of national income. Therefore, the calculation of macro tax burden can not reveal the level of tax burden and the rationality of tax system allocation. In this paper, we judge the macro tax burden of our country, at the same time, we reclassify the existing tax types according to the process of national income production and distribution, and calculate the tax burden in the stage of national income creation and distribution. The study shows that the overall macro tax burden of our country is low, but the production tax and import tax in the initial distribution process of national income are high, the income tax and property tax are low in the process of redistribution of national income. Therefore, under the premise of maintaining the stability of macro tax burden, we must raise the proportion of direct tax in the stage of national income redistribution by levying real estate tax and other direct taxes, so as to reduce the proportion of indirect tax in the initial stage of national income distribution. Environmental protection tax should be collected, resource tax and individual income tax should be reformed, and the distribution structure of tax should be optimized and the structure of macro tax should be reasonable.
【作者单位】：郑州升达经贸管理学院;河南大学;
【基金】：河南省教育厅人文社会科学规划项目“中国宏观税负合理性判断与政府收支体系重构”(编号:2013-GH-254)的阶段性研究成果
【分类号】：F812.42

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