关于税收负担、税制改革的种种讨论是为当前宏观经济中讨论得最为热烈的话题。来自微观层面的声音无不表明，税收同经济增长息息相关。企业将投资欲望不强、社会投资停滞归咎于对投资徵税过重；消费者则声称，现在的购买动机弱化同样与现行税制有关。实事求是地说，这些抱怨之? Various discussions on the tax burden and tax reform are the hottest topics for discussion in the current macroeconomics. The sound from the micro level all shows that tax revenue is closely linked with economic growth. Businesses will not invest in strong desire, social investment stagnation attributed to over-investment tax; consumers claim that the current weakening of motivation to buy the same with the current tax system. To tell the truth, these complaints?