中国宏观税负是高还是低——基于国际比较和经济增长视角

China′s Macro-tax Burden is High or Low——Based on International Comparison and Economic Growth Perspective

宏观税负水平是一国政府制定税收制度、调整税制结构的一个重要依据。中国宏观税负是高还是低?从宏观税负概念出发,通过将中国宏观税负水平与国外对比,将中国宏观税负水平与理论上最优宏观税负水平对比,发现中国宏观税负水平并不高。

Tax burden is an important factor for government to develop tax system and adjust the tax structure.China′s macro tax burden is high or low？ With the concept of tax burden,by comparing China′s macro-tax burden level with that of foreign countries,and the macro-tax burden level in theory,this paper concludes that the level of China′s macro tax burden is not high.