关于中国宏观税收负担衡量的思考

摘要

China＇s macro tax burden level has been controversial in theoretical circles. Scholars have investigated different Chinese macro tax burden levels with various kinds of measurements from the perspective of the comparability of indicators and the fitness of financial expenditure and tax revenue, and they believe that it＇s more reasonable to use＂ the percentage of fiscal revenue in tax revenue ＂to describe same time, we should consider the public service expenditure level. Ove is higher, we should view objectively China＇s ranking high on Forbes tax a country＇s macro tax burden level. At the rail, though China＇s macro tax burden level misery index list.%中国宏观税收负是高是低？理论界一直众说纷纭，原因在于学者们所使用的衡量口径各不相同。从税收负担指标的可比性和财政支出与税收收入的匹配性角度，考察不同衡量口径下的中国宏观税收负担，认为用“财政性税收占可征税收入的比率”来描述一个国家的宏观税收负担比较合理，同时判断税收负担合理性还应该考虑单位税收的公共服务支出水平。总体看，中国的宏观税收负担较高，但应该客观看待中国宏观税收负担在福布斯税负痛苦指数排行榜上居前的问题。