一国一定时期税收收入占同期ＧＤＰ的比重，反映这个国家的总体税负水平，因而被称之为宏观税负。宏观税负的高低，表明政府在国民经济总量分配中集中程度的高低，也表明政府社会经济职能和财政功能的强弱。宏观税负体现了国家与全体纳税人间的利益分配关系，是政府制定各项具 A country’s tax revenue in a certain period accounting for the same period the proportion of GDP, reflecting the country’s overall tax burden, which is called the macro tax burden. The level of macro tax burden shows that the degree of concentration of the government in the total distribution of national economy also shows the strength of the government’s social and economic functions and financial functions. The macro tax burden reflects the distribution of benefits between the state and all taxpayers,