笔者以马克思的剩余价值学说和再生产理论为依据,分析了把税收和政府支出问题纳入到扩大再生产公式后,要继续保持两大部类的均衡状态,税率所应满足的数量要求,推导了宏观税收负担水平的确定公式,并以此公式为基础,分析了影响我国宏观税负水平的影响因素及这些因素对宏观税负的影响。 Based on Marx’s theory of surplus value and reproduction, the author analyzes the problem of taxation and government expenditure after expanding the formula of reproduction. It is necessary to continue to maintain the equilibrium status of the two major categories and the quantity requirements that the tax rate should meet, and derive the macro Based on this formula, the paper analyzes the influencing factors of the macro tax burden in China and the impact of these factors on the macro tax burden.