CAJ | 학술논문

政府经济主体与市场经济主体的经营目标、市场地位不同,面对税收负担变化的反应也有所区别,后者的税收负担敏感度要高于前者。在评价我国宏观税收负担时,应该考虑不同性质经济主体之间的行为选择差异,科学合理地调整税收政策,使政府企业与民营企业发挥好各自的社会责任。
정부경제주체여시장경제주체적경영목표、시장지위불동,면대세수부담변화적반응야유소구별,후자적세수부담민감도요고우전자。재평개아국굉관세수부담시,응해고필불동성질경제주체지간적행위선택차이,과학합리지조정세수정책,사정부기업여민영기업발휘호각자적사회책임。
Due to the differences of status in market and target of the governmental enterprises and private enterprises,there are some differences of behaviors when they face the change of tax rate.Private enterprises have more sensitive reaction to the tax burden than governmental enterprises.In analysis and evaluation about the tax burden of enterprises,the differences should be considered so that the tax policy will be made more reasonable.