税收超额负担

现行主要税种税收超额负担分析

Analysis of the Present Major Tax s ' Excess Burden

税收超额负担是超过政府所征集的税收收入而形成的社会净福利损失。

Tax excess burden is a loss of social net welfare in excess of government 's tax .

税收超额负担分析

Analysis of Tax Excess Burden

流转税高配置结构加重了税收超额负担，降低了资源配置效益，不利于正确处理不同利益主体的分配关系，容易引起经济的扭曲。

The high supply structure of the tax on value can intensify tax overload , which reduces the efficacy of the resources supply and has a disadvantage of the distribution relation among different essential parts .

税收超额负担是税收效率分析的核心，它可以借助于消费者剩余和生产者剩余及无差异曲线进行分析，分析过程应更关注征税引起的价格变动的替代效应。

Tax excess burden is the core of analyzing tax efficiency , it analyses the problem with the help of consumer surplus , producer surplus as well as undifferentiated curve , we should concern about substitution effect that tax leads to price change in the process of analysis .

税收通常会造成超额负担&超过所征收上来的税收收入的一种成本。

Taxes generally impose an excess burden – a cost beyond the tax revenue collected .

80年代的税制改革可以说是以供给学派的税收理论作为基础，强调尽力降低税收超额负担，实现效率目标。

Based on the taxation theories of the supply school , the reforms in 1980s emphasized on decreasing the excessive burdens in taxation and realizing the goal of efficiency .