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随着我国税收收入的快速增长,宏观税负水平大幅度提高。这种现象导致了我国关于税收增长速度以及宏观税负水平问题的更激烈斗争。一些同志认为,我国税收收入增长太快,加重了国民经济负担,不利于经济长期快速增长。也有不少同志认为我国目前的宏观税负水平仍然偏低,仍需要大幅度提高。争论的焦点在于如何理解合理的宏观税负水平,本文尝试对这一焦点问题进行探讨。
With the rapid growth of tax revenue in our country, the macro tax burden level has risen sharply. This phenomenon has led to a more drastic fight in our country on the rate of tax revenue growth and macro tax burden. Some comrades think that the tax revenue in our country grows too fast, which aggravates the national economic burden and is not conducive to long-term rapid economic growth. Many comrades still think that the current level of macro-tax burden in our country is still low and still need to be substantially raised. The focus of the debate lies in how to understand a reasonable level of macro-tax burden, this article attempts to explore the focus of this issue.