中国税负问题研究.doc

摘要：税收负担问题历来是关系到国计民生最尖锐、最敏感的问题之一。因为它不仅构成了一个国家税收政策和税收制度的核心内容,而且还与一个国家的经济增长和社会稳定密切相关。我国税收收入近年来连续大幅度增长,使得人们对税收负担问题空前关注。

　　　根据《福布斯》数据显示，2005年中国税负全球排名第二高，《福布斯》发表的2007年数据显示，中国继续是亚洲经济体中税务最重的国家，全球排名第三，福布斯最新的税负痛苦指数是在2009年发布的，中国税负痛苦指数为159，在公布的65个国家和地区中仍高居第二。连续发布的《福布斯》税负痛苦指数，必须引起中国政府官员的高度重视。而且中国官方则对中国税负重的问题表示质疑，中国社科院财贸研究所税收研究室主任张斌认为，税负痛苦指数是科学性较差的一种算法，在反映税负高低问题上有几个重大缺陷。

关键词：税负；福利；征收权；经济扭曲

Abstract：The issue of tax burden has been one of the most sensitive and sharpest issues concerning our national interest and people's livelihood. It is not only the core elements of tax policy and tax system of one country but also in close relation to the nationally economic growth and social stability. In recent years, the tax revenues of our country have made great progress which arouses unprecedented attention to tax burden among our people.

　　　On the basis of the data showed in Forbes, the tax burden of china became the second-largest in the world in 2005. China continued to be the most serious taxation country among Asian Economies and ranked third globally according to the published data of Forbes in 2007. Forbes latest tax pain index announced in 2009 showed that the tax pain index of china is 159 and ranked second among the 65 announced courtiers. China government must pay highly attention to the index that continuously released in Forbes. Whereas Chinese government questioned the issue of heavy tax burden in China. Zhan bin, director of tax Research Office of Institute of Finance and Trade Economics, Chinese Academy of social Sciences pointed out that the tax pain index is a poor scientific algorithm which had several material weaknesses on reflecting the high and low level of tax burden. This dissertation will analysis the issue of Chinese tax burden in many ways.

Key Words：Tax burden, Welfare, The right to levy， Economic dist

　　　总的来说，中国的税负是处于一个高点，如何更好的发挥税收的作用，将税收转化成为惠及民生的福利是中国政府面临的一个难题。同时，中国官方必须正面面对《福布斯》关于中国税负沉重的问题，及时出台相应的政策，让本来就不富裕的中国民众早日卸下中等发达国家税负水平的重负，全国人大要尽早回收，废止税收授权立法，收回税收立法权。尽快走向税收法定。中国的税制亟需改革，直接税是低，但过多和过重的间接税让中国民众不堪税负，努力降低税收的社会成本，减少因为税收而带来的经济扭曲，只有这样民众才能幸福，社会才会更加和谐。