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浅谈影响宏观税负的主要因素
来 源:www.71-fuwu.com     发布时间:2016-7-21 10:30:01

影响和拉动宏观税负上升的因素是多方面的,在税制相对稳定的条件下,主要是经济和税收征管两大因素。经济因素对宏观税负的影响是最主要的,具体表现在两个方面:


The factors that influence and pull the macro tax burden rise are many, the tax system is relatively stable under the conditions of the main economic and tax collection and management of the two major factors. The impact of economic factors on the macro tax burden is the most important, the specific performance in two aspects:


一是产业结构和行业结构的变化。以“十一五”期间为例,在“十一五”期间,第二产业(特别是冶金、石化、有色金属、机械制造、煤炭、电力等行业)发展速度相对比较快,工业增加值累计完成627376亿元,年均增长15.7%,快于GDP的增长速度,占GDP的比重为40.9%。由于第二产业税负高于其他两次产业税负,因此,第二产业的快速发展使得税收的增长速度快于GDP的增长速度,从而拉动宏观税负水平的上升。


First, the industrial structure and industry structure change. To the "Eleventh Five Year" period, for example, in the "Eleventh Five Year" period, the second industry (especially is metallurgy, petrochemical, nonferrous metals, machinery manufacturing, coal, electricity and other industry) development speed is relatively fast, the industrial added value totaled 627376 billion yuan, with an average annual growth rate of 15.7%, faster than the growth rate of GDP, accounting for the proportion of GDP was 40.9%. Since the second industry tax burden is higher than the other two industry tax burden, therefore, the rapid development of the second industry makes the tax growth rate faster than the growth rate of GDP, thus stimulating the rise in the level of macro tax burden.


二是经济运行质量的提高。在经济发展速度一定的条件下,经济运行质量越高,企业的税收贡献额就越多,从而使宏观税负水平也相应提高,反之亦然。税收征管是影响宏观税负水平的重要因素。征管水平高,征收率就高,宏观税负也就相应提高。


Two is to improve the quality of economic operation. Under certain conditions of economic development speed, the higher the quality of economic operation, the more tax contribution of enterprises, so that the level of macro tax burden will be improved, and vice versa. Tax collection and management is an important factor affecting the level of macro tax burden. Collection and management level is high, the collection rate is high, the macro tax burden also increases accordingly.


近年来,随着征管机制的不断完善和征管手段的逐步现代化,征管质量和效率与1994年税改时相比发生了显著的变化,税收的总体征收率也大大提高,成为拉动宏观税负逐年上升的直接原因。


In recent years, with the gradual modernization of administration mechanism of continuous improvement of collection and management, the quality and efficiency of tax collection and the 1994 reform of the tax system occurred in significant changes, general levy tax rate is greatly improved and become direct reason to stimulate the macro tax burden is rising year by year.




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