流转税税负是国家财政经济政策的综合反映,同时也是分析和评价流转税制对经济增长产生影响的重要经济指标之一。 研究流转税税负理论,一是要科学地界定流转税税负的内涵,二是要从实际出发,系统地探讨流转税税负对经济增长产生作用的传导机制,从而为政府有关决策部门适时调整宏观税负水平提供理论依据。 Turnover tax is a comprehensive reflection of the national financial and economic policies, but also one of the important economic indicators for analyzing and evaluating the impact of the circulation tax system on economic growth. First, it is necessary to scientifically define the connotation of the tax burden of turnover tax. Second, we should systematically discuss the conduction mechanism that the tax burden of turnover tax has on economic growth in a timely manner so as to provide the government relevant decision-making departments with appropriate time Adjust the macro tax burden to provide a theoretical basis.