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我国宏观税负若干问题探析
引用本文:杨继瑞. 我国宏观税负若干问题探析[J]. 中国软科学, 2002, 0(1): 5-9
作者姓名:杨继瑞
作者单位:四川大学,四川成都610064
摘    要:我国宏观税负过低,与我国的经济发展水平和宏观调控的需求不相适应。为此,论文剖析了我国宏观税负过低的成因及其相关的问题,并在此基础上提出了把我国的宏观税负提升到合理水平的思路与对策。

关 键 词:宏观税负  税收  国民经济  经济发展
文章编号:1002-9753(2002)01-0005-05
修稿时间:2001-04-07

Analysis on the Problems of Macro Tax- burden in China
YANG Ji -rui. Analysis on the Problems of Macro Tax- burden in China[J]. China Soft Science, 2002, 0(1): 5-9
Authors:YANG Ji -rui
Abstract:The macro tax -burden of China seems t o be lower,which does not match the developing level of the economy and the demand of the macro go verning measurements.From this point of view,this paper analyzes the causes that make it lower as well as so me reasons concerned.On the basis of the analysis,it offers a line of thinking and suggestions for rising the macro tax -burden up to a proper le vel so as to match the economic de-velopment.
Keywords:macro tax -burden  tax  national economy  economic development
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