Economic Theory and Business Management ›› 2001, Vol. ›› Issue (3): 11-16.

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MACRO TAX BURDEN:ANALYSIS OF DIFFERENCE ACROSS THE REGIONS OF OUR COUNTRY

ZHANG Wen-chun1, LIU Yu2   

  1. 1. School of Finance, Renmin University of China, Beijing 100872, China;
    2. Information Center, National Chief Bureau of Revenue, Beijing 100038, China
  • Received:2000-12-08 Online:2012-03-06 Published:2001-03-16

我国不同地区宏观税负差异分析

张文春1, 刘宇2   

  1. 1. 中国人民大学财政金融学院 北京 100872;
    2. 国家税务总局信息中心 北京 100038

PDF (PC)

Abstract: Whether moderate the tax burden is affects not only the revenues the state can get,but also the normal production and livings of tax payers.In order that our regional economy develops harmoniously,it is necessary to reduce the difference of tax burden across the regions.

Key words: macro tax burden, difference across regions, analysis

摘要： 税收负担适度与否不仅关系到国家能够集中的财力,而且涉及到纳税人的正常生产生活。为了使我国区域经济协调发展,缩小地区间的税负差异是非常必要的。

关键词: 宏观税负, 地区差异, 分析

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