摘要
宏观税率是调节宏观经济的重要工具。我国的宏观税率因其政府收入的多层次性而产生了核算的差异;同时,因资料的可获得性又产生了名义税率和实际税率的差距。通过实证分析,充分地认识宏观税率对经济增长的作用和风险程度,可以有效地利用这一工具促进我国经济快速健康发展。
Macroscopic tax rate is an important tool to regulate the macro-economy.The macroscopic tax rate in China has the discrepancy of accounting because of the multilevel of government income.At the same time,because of the obtaniability of the information,the macroscopic tax rate has the difference between nominal tax rate and actual tax rate.Through empirical analysis,fully knowing the function and risk degree of macroscopic tax rate for economic increase may promote the fast and healthy development of the Chi...
出处
《青岛职业技术学院学报》
2008年第2期58-61,66,共5页
Journal of Qingdao Technical College
关键词
宏观税率
财政风险
经济增长
macroscopic tax rate
financial risk
economicincrease
