按：目前，虽然我国的“正税”即列入预算内的各项税收总额占GDP的比重处于低水平且呈连续下降格局。但包括政府税外收费在内的实际的宏观税收负担水平是不低的。因此提高预算内财政收入占GDP的比重，解决国家集中性财力匮乏的问题，采用提高税率增加负担的办法是不可行甚至是 At present, although the “positive tax” of our country, that is, the total tax revenue included in the budget is at a low level and shows a continuous decline pattern, However, the actual macro tax burden, including government extra-tax charges, is not low. Therefore, it is not feasible or even feasible to increase the proportion of budgetary revenue in GDP and to solve the problem of the lack of national centralized financial resources. It is not feasible to adopt the method of raising the tax rate to increase the burden