一、调整税负应当从扩大税基,加强管理人手,采取以下措施,在近期内将我国的税负总水平逐步提高到20%以上。加强预算管理,规范财政收入制度,调整财政收入结构。第一,将所有财政性收入纳入财政预算管理。第二,加大财政收入中税收收入所占的比重。第三,财政性的各种基金、收费应当尽量并人税收。第四,在中央政府与地方政府税收收入分配的方式 First, tax adjustments should be made from broadening the tax base and stepping up manpower management. The following measures should be taken to gradually raise the overall tax burden in our country to more than 20% in the near future. We will strengthen budget management, standardize the fiscal revenue system and adjust the fiscal revenue structure. First, include all fiscal revenue in fiscal budget management. Second, increase the proportion of tax revenue in fiscal revenue. Third, all kinds of financial funds should be taxed as much as they can. Fourth, the distribution of tax revenue between the central and local governments