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dc.contributor.author杨志宏
dc.date.accessioned2016-05-17T03:19:19Z
dc.date.available2016-05-17T03:19:19Z
dc.date.issued2010
dc.identifier.citation当代经济管理,2010,(1):77-80
dc.identifier.issn1673-0461
dc.identifier.otherDJGL201001017
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/111431
dc.description.abstract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“。
dc.description.abstractThe 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.
dc.language.isozh_CN
dc.subject宏观税负
dc.subject统计口径
dc.subject相机选择
dc.subjectmacro-tax burden
dc.subjectstatistical caliber
dc.subjectcorresponding choice
dc.title基于统计口径相机选择的宏观税负评价
dc.title.alternativeEvaluation of Macro-tax Burden Based on the Corresponding Choice of Statistical Caliber
dc.typeArticle


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