保持合理税负水平，实现税收收入与经济增长良性互动是任何国家税收政策的出发点，著名的拉弗曲线理论正是阐述了最优税率水平与税收收入的关系。笔者认为理论上的最优税率水平是加权平均数，它可进一步分解为水平和结构两种影响因素，水平指不同税种的税率高低，结构指不同税 Maintaining a reasonable level of tax burden and realizing a benign interaction between tax revenue and economic growth is the starting point for the tax policy in any country. The famous Laffer curve theory precisely expounds the relationship between the optimal tax rate and tax revenue. The author believes that the theoretically optimal tax rate is the weighted average, which can be further broken down into two levels of influence and structure, the level refers to the tax rate of different tax types, the structure refers to different taxes