中国与发展中国家宏观税负水平比较

A Comparison of Macro-Tax Burden betweem China and Other Developing Countries.

我国的宏观税负水平与发展中国家相比，其宏观税负率是比较低的，但预算外税外收费比重却很大，“费挤税”现象严重，结果造成分配秩序混乱，为此，必须调整税费关系，规范政府收入形式，形成良好的公共分配秩序。

China's level of macro-tax burden in terms of rate of macro tax burden is comparatively low in comparison with other developing .countries. However the proportion in terms of unbugeted and outside-tax charges and fees is rather high, thus creating the' charges and fees crowding fax out 'phenomi- non. This had led to confusion of distribution Order. Therefore, it is necessary to readjust the relation between tax and charges and fets and to standardize the revenu channels of governments so. that a healthy order of public distribution is shaped.