CAJ | 학술논문

我国宏观税负在地区上存在短板效应，在区域间存在不平衡状况，而这种不平衡削弱了总体的税收承载能力，化解矛盾的关键在于找到既能提高政府财政能力，同时又减轻微观主体税负感受的方针策略。首先，财政支出应更多地向民生领域倾斜，同时不断提高社会保障能力，调节民众的纳税感受；其次，应采取减税措施，重点调节税收结构，适当降低税收结构中间接税所占的比例；再次，应以增值税扩围改革的继续推行为契机，培育经济中新的增长点，通过更多的税收优惠政策，扭转经济结构与税收负担不相匹配的局面，提高整体经济的税负承载能力。
아국굉관세부재지구상존재단판효응，재구역간존재불평형상황，이저충불평형삭약료총체적세수승재능력，화해모순적관건재우조도기능제고정부재정능력，동시우감경미관주체세부감수적방침책략。수선，재정지출응경다지향민생영역경사，동시불단제고사회보장능력，조절민음적납세감수；기차，응채취감세조시，중점조절세수결구，괄당강저세수결구중간접세소점적비례；재차，응이증치세확위개혁적계속추행위계궤，배육경제중신적증장점，통과경다적세수우혜정책，뉴전경제결구여세수부담불상필배적국면，제고정체경제적세부승재능력。
There is the regional Buckets Effect in terms of macro tax burden in China;the imbalance among different regions deteriorated the general tax capacity of our country. The key to solve this problem is to find out the guidance that can used to improve the government’s capability of finance and relieve micro main players’perception of tax burden. First,the government should pay more to the field of people’s livelihood,continuously improve the capability for social welfare,and reduce people’s perception of tax burden;second,the government should adopt the policy of tax cut,adjust the structure of tax revenue,and reduce the proportion of indirect tax;and third,the government should cultivate more growth point of tax revenue, change the situation of unmatched economic structure and tax burden,and improve the overall tax capacity of the whole economy.