当前我国宏观税负水平合理性辨析

Discriminating the Reasonableness of Our Current Tax Marco-incidence

随着市场经济不断发展和完善,税收的宏观调控作用日益引起人们的重视,而作为衡量一国税收总体负担水平的宏观税负是否合理无疑是人们关注的焦点。对当前我国宏观税负的真实水平,必须从多个角度加以综合分析,方能得出客观的结论。

Along with the rapid development of market economy, the macro-control role of tax has caused by carelessness increasingly. As the sign of general tax burden, the reasonableness of marco - incidence is doubtless the focus of attention. Then, what is the authentic tax marco- incidence？ This level is reasonable？ The author hold that, olny by synthesizing various factor can we reach a objective conclusion.