随着我国经济发展和税收收入的不断增长,宏观税负成为当前税收理论界的一个热点问题。目前,虽然我国的宏观税负水平较低,但宏现总体负担却较重。借鉴其他国家的经验,我国政府要采取整顿政府收入渠道、理顺税费关系、完善税制、严格税收征管等措施来优化我国的宏观税负。 As China’s economic development and tax revenue continue to grow, the macro tax burden has become a hot issue in the current tax theory circle. At present, although the level of macro tax burden in our country is relatively low, the overall burden of macro is heavier. Draw lessons from the experience of other countries, our government should take the measures of rectifying the revenue channels of government, rationalizing the tax-fee relationship, perfecting the tax system and strictly controlling the tax collection and administration to optimize the macro tax burden in our country.