对税负几个问题的认识
发布时间：2018-08-27 14:48
【摘要】：本文试图分析税负的有关问题,澄清一些认识。本文认为,税负是一个可以精确计量的指标,其轻重取决于纳税人的感觉。影响税负轻重的因素,包括税制设计、税收征管、经济环境、盈利能力等诸多因素。从税制设计的角度看,企业所得税和增值税的税负多年来一直呈下降趋势,但由于征管水平提高,征管漏洞减少,可能抵消了部分降税效果,对个别企业而言甚至可能导致税负上升。
[Abstract]:This article attempts to analyze the tax burden related issues, clarifies some understanding. This paper argues that the tax burden is an accurate measure of the magnitude of the taxpayer's feelings. The factors affecting tax burden include tax system design, tax collection and management, economic environment, profitability and so on. From the point of view of tax system design, the tax burden of enterprise income tax and value-added tax has been on a downward trend for many years, but due to the increase in the level of collection and management and the reduction of loopholes in collection and management, this may have offset some of the effect of the tax reduction. For individual businesses, it may even lead to higher taxes.
【作者单位】： 中税网税务师事务所;北京大学法学院;
【分类号】：F275;F812.42
本文编号：2207608
[Abstract]:This article attempts to analyze the tax burden related issues, clarifies some understanding. This paper argues that the tax burden is an accurate measure of the magnitude of the taxpayer's feelings. The factors affecting tax burden include tax system design, tax collection and management, economic environment, profitability and so on. From the point of view of tax system design, the tax burden of enterprise income tax and value-added tax has been on a downward trend for many years, but due to the increase in the level of collection and management and the reduction of loopholes in collection and management, this may have offset some of the effect of the tax reduction. For individual businesses, it may even lead to higher taxes.
【作者单位】： 中税网税务师事务所;北京大学法学院;
【分类号】：F275;F812.42
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