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我国宏观税负到底处于什么样的水平?这是一个值得认真分析、必须予以澄清的问题。要回答这个问题,首先须选定衡量标准。衡量标准不一样,势必会导致结果大相径庭。本文寻找我国宏观税收负担评价差异产生的原因和根本,力求为衡量我国宏观税收负担开辟新的途径。
What is the level of the macro tax burden in our country? This is a question worthy of careful analysis and must be clarified. To answer this question, we must first select the measurement criteria. Different measures will inevitably lead to very different results. This article looks for the reason and the foundation of the difference assessment of the macro-tax burden in our country and seeks to open up new ways for measuring the macro-tax burden in our country.