中国宏观税负的测算及启示

发布时间：2018-08-03 16:06

【摘要】：本文结合中国政府收入构成的实际情况,采用大口径衡量中国的宏观税负。本文的研究表明,中国宏观税负与其他国家相比并不高,但企业和居民的税负感却依然较重,主要原因有三个方面:一是中国宏观税负的自动稳定器效果较差,以至于经济下行时期宏观税负并未明显下降;二是税负在不同规模企业和不同收入居民间分配不公,小微企业和中低收入居民承担了较重的税费负担;三是财政在民生领域的支出占比较低,居民缴纳税费的直接获益较少。笔者认为,要降低企业和居民的税负感应做好如下四个方面:一是降低行政事业性收费和政府性基金收入,减轻企业的隐性负担;二是提高直接税占比,完善直接税征税体系;三是提高财政对民生领域支出的比重;四是通过增发国债为政府支出融资,为减税降费提供政策空间。
[Abstract]:Combined with the actual situation of Chinese government revenue, this paper uses large-caliber to measure the macro tax burden of China. The study of this paper shows that the macro tax burden of China is not high compared with other countries, but the sense of tax burden of enterprises and residents is still heavy. There are three main reasons: first, the automatic stabilizer of China's macro tax burden is poor. As a result, the macro tax burden has not obviously decreased in the period of economic downturn; second, the tax burden is unfairly distributed among different enterprises and residents with different income, and the small and micro enterprises and the middle and low income residents bear a heavy burden of taxes and fees; Third, fiscal expenditure in the people's livelihood is relatively low, the direct benefit of paying taxes and fees by residents is relatively small. The author believes that the following four aspects should be done well in order to reduce the tax burden of enterprises and residents: first, to reduce administrative fees and government fund income, and to lighten the hidden burden of enterprises; second, to increase the proportion of direct taxes and improve the tax collection system of direct taxes; The third is to increase the proportion of public finance to the people's livelihood, and the fourth is to provide policy space for tax reduction and fee reduction by issuing additional treasury bonds to finance government expenditure.
【作者单位】：中国人民大学经济学院;
【基金】：国家社会科学基金重点项目“我国经济发展新常态下的货币政策研究”(15AZD004) 国家自然科学基金面上项目“企业异质性与最优货币政策研究”(71373266)
【分类号】：F812.42

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