税收负担是衡量纳税人因纳税而承受的经济负担程度(简称“税负”),其实质是国家与纳税各方在国民收入分配中的分配关系。税负分为宏观税负和微观税负两类。宏观税负一般是指一个国家的总体税负水平,其高低表明政府在国民经济总量分配中的集中程度及财政功能的强弱。本文从宏观 The tax burden is a measure of the extent to which a taxpayer is burdened by tax (“tax burden”). The essence of the tax burden is the distribution of the state and taxpayers in the distribution of national income. Tax burden is divided into two types of macro tax burden and micro tax burden. The macro tax burden generally refers to the overall tax burden level of a country, indicating the degree of concentration of the government in the distribution of the total national economy and the strength of the fiscal function. This article from the macro