目前我国宏观税收负担比较重 ,税制结构中的主要税种法定税率偏高 ,纳税主体的实际税收负担偏重。企业实际税收负担偏重 ,是造成投资需求不足的重要原因之一 ;农民、城镇居民的税收负担偏重 ,使我国消费需求增长乏力 ,特别是农民人均纯收入增长缓慢 ,农村消费需求还没有启动 ,社会总供给大于社会总需求的局面并没有改变。解决消费需求不足的关键是按照“简化税制 ,扩大税基 ,降低税率和严格监管”的原则进行税制改革 ,实行结构性减税政策 ,适当降低纳税主体的税收负担 At present, the macro-tax burden in our country is relatively heavy, the statutory tax rate of major taxes in the tax structure is high, and the actual tax burden on the taxpayers is heavy. The actual tax burden on enterprises is one of the important reasons for the lack of investment demand. The tax burden on peasants and urban residents is biased so that the growth of consumer demand in our country is sluggish. In particular, the per capita net income of peasants has been growing slowly. Rural consumer demand has not yet started. The total supply of more than the total social demand has not changed the situation. The key to solving the problem of insufficient consumption demand is to carry out the tax reform according to the principle of “simplifying the tax system, expanding the tax base, lowering the tax rate and strictly supervising”, implementing a structural tax reduction policy and appropriately reducing the tax burden on taxpayers