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我国宏观税负下降既是经济增长的结果也是其原因之一，本文从两方面对宏观税负与经济增长的关系进行说明和考察：运用税收与经济的辩证关系原理和拉弗曲线从理论上解释；借助统计数据和回归方法进行实证分析。得出的结论是：我国宏观税负下降的合理性在于经济增长，提高宏观税负的主张很可能付出经济增长减速的代价。
The decline of China’s macro tax burden is not only the result of economic growth but also one of the reasons. This paper illustrates and examines the relationship between macro-tax burden and economic growth from two aspects: from the theoretical explanation of the dialectical relationship between taxation and economy and the Laffer curve Empirical analysis with statistical data and regression methods. The conclusion is: the rationality of the decline of the macro tax burden in our country lies in the economic growth, and the proposition of raising the macro tax burden is likely to pay the slowdown of economic growth.