基于统计口径相机选择的宏观税负评价; Evaluation of Macro-tax Burden Based on the Corresponding Choice of Statistical Caliber | |
杨志宏 | |
2010 | |
关键词 | 宏观税负 统计口径 相机选择 macro-tax burden statistical caliber corresponding choice |
英文摘要 | 宏观税负国际比较选择的口径是否合理、科学,决定着是否能够真实反映一国微观经济主体的总体负担水平。结合我国的现实情况,选择统计口径时应遵循真实性、可比性原则;坚持宏观税负口径的动态选择,通过财政收入制度的不断完善,实现“大口径“向“小口径“的稳步过渡;根据宏观税负国际比较的对象不同,应“因国制宜“,采用不同的统计口径,即与发达国家的宏观税负比较——以“大“比“小“,与发展中国家的宏观税负比较——以“中“比“中“。; The evaluation of macro-tax burden has close relationship with the choice of statistical caliber.The choice of statistics caliber should fol-low the principle authenticity and comparability;should insist on dynamic selection of macro-tax burden caliber;should realize the stable transition from "heavy-caliber" to "small caliber" through constantly improving the financial revenue system;should use different statistical caliber ac-cording to the different comparison objects--namely,in comparison with developed countries in terms of macro-tax burden,it is encouraged to use China’s "heavy-caliber" vs developed countries’"small-caliber",while in comparision witn developing countries in terms of macro-tax bur-den,China’s "middle-caliber" vs developing countries’"middle-caliber"is preferred. |
语种 | zh_CN |
内容类型 | 期刊论文 |
源URL | [http://dspace.xmu.edu.cn/handle/2288/111431] ![]() |
专题 | 经济学院-已发表论文 |
推荐引用方式 GB/T 7714 | 杨志宏. 基于统计口径相机选择的宏观税负评价, Evaluation of Macro-tax Burden Based on the Corresponding Choice of Statistical Caliber[J],2010. |
APA | 杨志宏.(2010).基于统计口径相机选择的宏观税负评价.. |
MLA | 杨志宏."基于统计口径相机选择的宏观税负评价".(2010). |
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