税收负担,简称“税负”,是纳税人因履行纳税义务所承受的一定的经济负担,一般以税额与税基或相关经济指标的比值来表示。从指标反映的深度来说,税收负担一般可分为宏观税负、中观税负和微观税负三种类型。其中宏观税负是指一个国家在一定时期内税收总收入占当期社会新增财富的比重,是税收负担最主要的分类之一。它反映出一个国家税收的总体负担水平,是分析国家宏观经济政策、财政税收政策的主要内容,也是研究国家税收制度和税收政策的核心内容。宏观税负的高低,表示政府在国民经济总量分配中集中程度的大小,同时也表明政府社会经济职能及财政功能的强弱。它既是政府制定各项具体税收政策的重要依据,也是进行动态比较的主要指标。通过对不同时期宏观税负水平的纵向比较,可以分析税收制度的完善与国民经济发展的协调状况;通过对不同国家间宏观税负水平的横向比较,可以分析一 The tax burden, or “tax burden” for short, is a certain economic burden borne by a taxpayer for fulfilling its tax liability. It is generally expressed as the ratio of the tax amount to the tax base or related economic indicators. As far as the indicators reflect the depth, the tax burden can generally be divided into three types: macro tax burden, mid-tax tax burden and micro tax burden. Among them, the macro tax burden refers to the proportion of the total tax revenue of a country in the current period of the society in a certain period of time, which is one of the most important tax burden categories. It reflects the overall level of tax burden on a country. It is the main content of analyzing national macroeconomic policy and fiscal tax policy, and also the core content of studying the state taxation system and taxation policy. The level of the macro tax burden shows the degree of concentration of the government in the total distribution of the national economy and the strength of the government’s socio-economic functions and financial functions. It is not only an important basis for the government to formulate various specific tax policies, but also a major indicator for making a dynamic comparison. Through the vertical comparison of the macro tax burden levels in different periods, we can analyze the improvement of the tax system and the coordination of the national economic development. Through the horizontal comparison of the macro tax burden levels among different countries, we can analyze one