| 从宏观税负议当前增减税 |
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| 引用本文： | 阳继红. 从宏观税负议当前增减税[J]. 渝西学院学报(自然科学版), 2004, 3(1): 60-63 |
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| 作者姓名： | 阳继红 |
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| 作者单位： | 重庆第二财贸学校 重庆永川402160 |
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| 摘 要： | 我国宏观税负是高还是低，一直是财政界讨论的热门话题．结合我国社会生产力发展水平和企业经济效益高低，参照国际经验进行分析，可以看出：小口径宏观税负水平偏低，大口径宏观税负太高．我国应该增税与减税并举，缩小两个口径水平的差距，使宏观税负达到一个合理的水平．
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| 关 键 词： | 增税 减税 宏观税负 税收收入 中国 |
A Discussion of Current Tax Increase and Reduction from the Perspective of Macrotaxation |
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| YANG Ji-hong. A Discussion of Current Tax Increase and Reduction from the Perspective of Macrotaxation[J]. , 2004, 3(1): 60-63 |
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| Authors: | YANG Ji-hong |
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| Abstract: | Macrotaxation has been a hot topic finance in our country.Based on the social productivity level and the level of economic benefits of enterprises in China and abroad, we found that the level of small-bore macrotaxation is on the low end,whereas that of large-bore macrotaxation is too high.Its important for our country to both enhance and reduce tax so that the distance between the large-bore and the small-bore macrotaxation can be shortened to a reasonable level. |
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| Keywords: | tax increase tax reduction macrotaxation tax income |
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