税负高低是个相对概念,也要和政府提供的公共服务相结合。国家税务总局原副局长许善达计算发现,上半年中国宏观税负为44%,这一数值连年攀升,今年达到峰值。许善达的言论一出,语惊四座。许善达将前半年官方统计的公共财政收入、政府性基金收入、社会保险基金三项收入加总,除以前半年GDP得出上述结论。中国国际经济交流中心专家王天龙指出,宏观税负有不同的计算口径,小口径的计算方法,就是用税收收入占GDP的比重。中口径就用财政收入占GDP的比重来衡量。还有一种就是用大口径的计算方法,用政府的收入占GDP The level of tax burden is a relative concept as well as a combination of public services provided by the government. Xu Shanda, former deputy director of the State Administration of Taxation, calculated that the macro tax burden in China was 44% in the first half of this year, a figure that has been climbing year after year and peaked this year. Xu Shanda’s remarks out of words scared four. Xu Shanda will be the first half of the official statistics of public revenue, government funds income, social insurance funds three income plus, except for the first half of the year GDP came to the conclusion. Wang Tianlong, an expert on China’s international economic exchange center, pointed out that the macro tax burden has different calculation caliber and the small calculus calculation method uses tax revenue as a share of GDP. The caliber of the fiscal revenue as the proportion of GDP to measure. Another is to use large-caliber method of calculation, the government’s revenue in GDP