宏观税负一直是国内外经济学界普遍关注的热点问题。一国宏观税负水平的高低,反映了政府在国民经济总量分配中的集中程度,也表明政府宏观调控职能的强弱,它是政府制定各项具体税收政策的重要依据。改革开放以来,我国的宏观税 The macro tax burden has always been a hot issue that has drawn widespread attention in economics circles both at home and abroad. The level of a country’s macro tax burden reflects the degree of government’s concentration in the total national economy’s distribution and the strength of the government’s macro-control functions. It is an important basis for the government to formulate specific tax policies. Since the reform and opening up, China’s macro tax