【摘要】：本文試圖分析稅負(fù)的有關(guān)問題,澄清一些認(rèn)識。本文認(rèn)為,稅負(fù)是一個可以精確計量的指標(biāo),其輕重取決于納稅人的感覺。影響稅負(fù)輕重的因素,包括稅制設(shè)計、稅收征管、經(jīng)濟(jì)環(huán)境、盈利能力等諸多因素。從稅制設(shè)計的角度看,企業(yè)所得稅和增值稅的稅負(fù)多年來一直呈下降趨勢,但由于征管水平提高,征管漏洞減少,可能抵消了部分降稅效果,對個別企業(yè)而言甚至可能導(dǎo)致稅負(fù)上升。
[Abstract]:This article attempts to analyze the tax burden related issues, clarifies some understanding. This paper argues that the tax burden is an accurate measure of the magnitude of the taxpayer's feelings. The factors affecting tax burden include tax system design, tax collection and management, economic environment, profitability and so on. From the point of view of tax system design, the tax burden of enterprise income tax and value-added tax has been on a downward trend for many years, but due to the increase in the level of collection and management and the reduction of loopholes in collection and management, this may have offset some of the effect of the tax reduction. For individual businesses, it may even lead to higher taxes.
【作者單位】： 中稅網(wǎng)稅務(wù)師事務(wù)所;北京大學(xué)法學(xué)院;
【分類號】：F275;F812.42

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