居民税负感受是衡量微观民生改善程度的重要尺度。居民税负高低与其获取的社会性公共服务利益大小是影响居民税负感受的两个共同因素,因而必须在税制结构和社会性公共服务支出相互融合的框架下来判断居民税负感受,并基于公共政策视角合理确定居民税负水平和促进公共支出模式转换。一、税制结构、社会性基本公共服务支出与居民税负感受的 Residential tax burden is an important measure of the degree of micro-livelihood improvement. Residents of the tax burden level and its access to the size of the interests of social public services are two common factors affecting the resident’s tax experience, and therefore must be in the tax structure and social public service expenditures under the framework of mutual integration to determine the resident tax experience, and based on public The Policy Perspective Reasonably Determines the Resident Tax Level and Promotes the Transformation of Public Expenditure Models. First, the tax structure, basic public service expenditures and resident tax experience