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本文从GDP核算入手,对生产税净额、财产收入、存量资产的交易收入和持有收益与GDP、税收的关系进行梳理和分析,进而对现行的宏观税负衡量指标进行初步的分析和讨论。分析发现,由于缺乏SNA体系和税收之间的理论对接,使得税收和GDP核算之间产生了错综复杂的关系,简单地以“税收收入/GDP”来衡量宏观税负,科学性和客观性将大打折扣。因此,我们有必要在加强税收理论和统计核算理论间协调的前提下,对宏观税负衡量指标进行改进甚至重建。
This article starts with GDP accounting, sorting out and analyzing the relationship between the net production tax, property income, the transaction revenue of holding assets and the relationship between holding gains and GDP and tax revenue, and then carries out a preliminary analysis and discussion on the current macro-tax burden indicators . The analysis shows that due to the lack of theoretical connection between SNA system and taxation, there is a complicated relationship between taxation and GDP accounting, simply measuring macroscopic tax burden with “tax revenue / GDP”, scientific and objectivity Will be greatly reduced. Therefore, it is necessary for us to improve or even reconstruct the macro-tax burden indicator under the premise of strengthening coordination between tax theory and statistical accounting theory.