我国已从今年1月1日起实行了新税制,设计新税制的一个重要原则,就是不增加也不减少企业的总体税负。这样,矛盾的焦点就将集中在税负的结构问题上。税负的结构性变化将使现存的社会利益格局发生重组,它在影响宏观经济的运行的同时,也为政府实施宏观调控带来了契机。本文试图在具体测算企业税负变化的基础上,分析由此可能对宏观经济运行产 Since January 1 this year, China has implemented the new tax system. One of the important principles in designing the new tax system is to neither increase nor reduce the overall tax burden on enterprises. In this way, the focus of conflicts will be on the tax burden structure. The structural change of tax burden will reorganize the existing pattern of social interests. It not only affects the macroeconomic operation, but also brings opportunities for the government to implement macroeconomic regulation and control. Based on the concrete calculation of the change of corporate tax burden, this article attempts to analyze the possible impact on macroeconomic operation