| 关于我国税收负担问题的思考 |
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| 引用本文： | 沈江,童岳嵩.关于我国税收负担问题的思考[J].毕节师范高等专科学校学报,2014(1):125-128. |
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| 作者姓名： | 沈江 童岳嵩 |
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| 作者单位： | [1]西南财经大学财政税务学院,四川成都611130 [2]毕节学院经济与管理学院,贵州毕节551700 |
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| 基金项目： | 省市院联合基金“西部欠发达地区小城镇建设路径研究--以贵州省毕节市为例”阶段性成果,项目编号：黔科合J字LKB[2013]07号;贵州省教育厅人文社科青年项目“西部欠发达地区城镇化建设路径研究--以贵州省毕节市为例”阶段性成果,项目编号：13QN043号. |
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| 摘 要： | 中国历史上关于税收负担的思想在历朝历代都有涉及，其中某些论断对当今财政税收实践仍然有指导和借鉴作用。重新认识我国宏观税负水平之前，首先要理清税收负担的概念、计算口径和税收负担的政策选择，通过税费改革的进一步规范，使我国的税收负担更加趋于合理。
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| 关 键 词： | 税收负担 宏观税负 税负政策 税费改革 |
Thinking for Problems Concerning Tax Collection Burden |
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| SHEN Jiang,TONG Yue-song.Thinking for Problems Concerning Tax Collection Burden[J].Journal of Bijie Teachers College,2014(1):125-128. |
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| Authors: | SHEN Jiang TONG Yue-song |
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| Institution: | 1.School of Public Fiance and Taxation, Southern University of Fiance and Economics, Chengdu, Sich- uan611130, China; 2.School of Economics and Management, Bijie University, Bijie, Guizhou551700, China) |
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| Abstract: | The idea of tax burden appears in every dynasty in the history of China.Some points can of reference to the field of the fiscal and tax. Prior to re-studied the level of macro-tax burden,first,cl our concept, computational caliber and policy alternative of the tax burden,the level of the tax burden reasonable and more credible through further regulating tax payment reform. also be arifying is more |
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| Keywords: | Tax Burden Macro- tax Burden Tax Burden Policies Tax Payment Reform |
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