我国宏观税负的比较与分析

Comparison and Analysis of China's Macroscopic Tax Burden

宏观税收负担水平与一国经济增长具有密切的相关性，且呈现反向变化的关系，低税负对经济增长具有显著刺激作用；我国现行的宏观税负严重偏低，不仅低于发达国家，还低于发展中国家，同时还呈现不断下降的趋势；而另一方面，我国纳税人承担的实际负担却很重，税外收费项目繁多，税费关系颠倒；我们应采取有效措施。

Macroscopic tax burden level has a direct bearing with one country's economy growth, and low tax burden promotes economic growth greatly.Present macroscopic tax burden in China is rather low, not only below that of developed countries, but also developing countries, and that level is in continuously descending .On the other hand, the actual tax burden on taxpayers in China is very heavy.There are a lot of fees besides taxes.Effective measures should be taken to reverse the relation between taxes and fees which had been reversed.