CAJ | 학술논문

根据北京市居民税负感调查所得数据，通过对居民税负感及其影响因素之间的相关性实证研究，得出结论，税负感与收入、文化程度、年龄以及对税收的了解程度等因素呈显著正相关，与是否参加社保呈显著负相关。在被调查的居民中，超过一半的居民税负感较重或很重，其中，收入越高和对税收了解的越多税负感就越重，本科学历和中年人群税负感较重，未参加社保的居民税负感较重，参加社保的居民税负感较轻。税负感研究的结论显示，居民税负感不仅与税收负担的高低密切相关，而且与国家的财政支出方向密切相关，扩大财政的民生开支是降低居民税负感的重要途径。
근거북경시거민세부감조사소득수거，통과대거민세부감급기영향인소지간적상관성실증연구，득출결론，세부감여수입、문화정도、년령이급대세수적료해정도등인소정현저정상관，여시부삼가사보정현저부상관。재피조사적거민중，초과일반적거민세부감교중혹흔중，기중，수입월고화대세수료해적월다세부감취월중，본과학력화중년인군세부감교중，미삼가사보적거민세부감교중，삼가사보적거민세부감교경。세부감연구적결론현시，거민세부감불부여세수부담적고저밀절상관，이차여국가적재정지출방향밀절상관，확대재정적민생개지시강저거민세부감적중요도경。
According to the data from a survey on sense of tax burden of Beijing residents, through the empirical research on the correlation between the sense of tax burden and some factors, we reach the conclusion that sense of the tax burden was significantly positively correlated with income, educational level, age, as well as understanding on tax, and has a significant negative correlation with whether to participate in the social security. The results also show that more than half of the residents in the survey feel a heavy or very heavy tax burden, and with higher income and more understanding on the tax, the heavier sense of tax burden they will suffer. Specifically, the undergraduates and middle-aged people feel heavier tax burden. In addition, people included in the social security carry lighter sense of tax burden than people not in the social security carry. The conclusion implies that residents' sense of tax burden is not only closely related to the level of tax burden, but also related to the fiscal expenditure. Expanding fiscal expenditure on the people's livelihood is an important approach to reduce the sense of tax burden on residents.