| “效率优先、兼顾公平”的税收影响 |
| |
| 引用本文： | 张旭伟. “效率优先、兼顾公平”的税收影响[J]. 复旦学报(社会科学版), 2000, 0(2) |
| |
| 作者姓名： | 张旭伟 |
| |
| 作者单位： | 复旦大学经济学系!上海200433 |
| |
| 摘 要： | 在税收的效率、公平两原则中，我国强调的是前者，效率优先、兼顾公平。1994年的税制改革选择增值税为主体税种，体现了效率优先；而税收调节收入功能的弱化则说明对税收公平原则的背离；我国宏观税负呈下降趋势和强调效率原则有关，因此宏观税负的下降是经济增长付出的代价。
|
| 关 键 词： | 效率原则 公平原则 主体税种 贫富差距 宏观税负 |
On Tax Influence by the Idea of "Efficiency Given Priority,Equality Considered Meanwhile |
| |
| Zhang Xu-wei. On Tax Influence by the Idea of "Efficiency Given Priority,Equality Considered Meanwhile[J]. Fudan Journal(Social Sciences Edition), 2000, 0(2) |
| |
| Authors: | Zhang Xu-wei |
| |
| Affiliation: | Department fo Economics Fudan University Shanghai 200433 China |
| |
| Abstract: | Between efficiency and equality critera of tax, China emphasizes the former, so efficiency is given priority to while equality is considewh- That value-added tax was chosen to be the main type of tax in the reform of tax system in 1994 embodies the priority, while that tax is weak in adusting incomes among people as a policy tool shows the consideraion. The declining naionwide tax incidence is closely related to the emphasis on efficiency, so economic growth accrues at the cost of the decliningnationwide tax incidence. |
| |
| Keywords: | efficiency criterion equality criterion main type of tax rich-poor contrast nationwide tax incidence |
| 本文献已被 CNKI 等数据库收录！ |
