从宏观上看,一国税负结构是否合理或优化是基于以下几个方面因素决定的:一是税种设置与经济发展水平、经济结构相适应。二是税种的搭配能够充分的发挥税收的功能。三是具有税收属性的收入都能以税的形式征收,而不是长期游离于税收体系外。四是税收收入与非税收入保持恰当的比重 From a macro point of view, whether the tax structure of a country is reasonable or optimized is based on the following factors: First, the establishment of tax categories is consistent with the level of economic development and economic structure. Second, the tax mix can fully play the tax function. Third, revenue with taxation attributes can be collected in the form of tax, rather than long-term free from the tax system. Fourth, tax revenue and non-tax revenue to maintain the appropriate proportion