中低收入阶层由于恩格尔系数过高,接受的税负转嫁较多,从而其税负水平与高收入者相差无几。在工资收入上展现了公平,但中低收入者得税负率并不能与收入水平相适应,富人避税的行为多以及可能性高从而税负并没有很重,我国税制不完善,加之我国福利水平还相差甚远,居民得到的税收返还少,造成了我国居民的实际税负相对较重。为了实现税负公平,我国应加大对直接税的征收,降低间接税的比重,要逐步实现综合收入纳税,加大福利支出。 Due to the high Engel’s coefficient, middle- and lower-income groups shift the tax burden more, so their tax burden level is almost the same as those with high income. The wage income shows fair, but low and middle income tax burden rates and income levels can not adapt to the rich tax avoidance behavior and the possibility of high tax burden is not heavy, our tax system is not perfect, combined with our country Welfare level is still a far cry, residents receive less tax return, resulting in the actual tax burden on residents in China is relatively heavy. In order to achieve fair tax burden, our country should increase the collection of direct taxes and reduce the proportion of indirect taxes, and gradually realize the comprehensive income tax payment and increase the welfare expenditures.