摘要
税收效率一是指征税能有助于宕现经济效率的提高，二是指税收征纳成本的最小化。税收会产生一种超额税负，使政府税收收入小于纳税人的福利牺牲，中性税收能避免这种超额税负．在今年我国的税制改革中，鲜明地体现了税收中性原则。但改革后的增值税仍有不规范之处．为了配合税制改革，我国税收征管改革的试点工作已开始起步，旨在降低我国税收的征纳成本。税制改革后，还要努力防止避税主义在我国的蔓延。
The efficiency of tax revenue means two things.One is that taxation can help increase the efficiency of macro-economy and the other is the minimization of the tax-levying cost.An above-quota tax may occur in tax revenue.This may cause the govemment's tax revenue to smaller than the payer's welfare sacrifice.However,neutral taxx con avoid such an above-quota minus tax.The tax reform carried out this year in our country fully exhibits the principle of neutral tax.Nevertheless,after reform there are still some non-standards in the tax on increased output value. In order to cooperate with the reform of taxation system,experiments on the management of taxation our country have been initiated.The purpose is to reduce the tax-levying cost.Even if the reform of taxation system finishes,it is stillnecessary for us to prevent the spreading of the tax evasion tendency.
出处
《宁波大学学报（人文科学版）》
1994年第2期79-84,共6页
Journal of Ningbo University：Liberal Arts Edition
关键词
税收效率
中性税
超额税负
避税主义
the efficiency of tax revenue neutral tax above-quota minus tax tax evasion tendency
