福布斯一则关于全球税负痛苦指数的排行榜显示,中国高居全球税负痛苦指数排名第二的位置,引发了关于中国宏观税负究竟有多重的讨论。研究认为,如果中国不下决心降低总体宏观税负,并大幅度提高社会福利在财政支出中的比例,转变发展模式则很可能会落空。考察一个国家的税负痛苦指数,不仅 A Forbes list of global tax woes shows that China’s second-highest global tax burden index sparked a discussion about how much the macro-tax burden in China is. The study argues that if China does not make up its determination to reduce the overall macro tax burden and substantially increase the proportion of social welfare in fiscal expenditure, it is likely to change its mode of development if it fails to do so. Examine a country’s tax pain index, not only