应当在税制的设计、运行中贯彻支付能力原则和再分配“抽肥补瘦”原则,使真正富起来的人在综合税制调节下为国库多作贡献中国的税收与GDP之比即所谓宏观税负,从同口径的国际比较来看,得不出过高的结论。但我们的税制结构确有严重的问题。现在一般已可达成这样的共识:中国的税制结构里面,直接税的比重偏低。而讲到专栏 The principle of capacity to pay and redistribution should be implemented in the design and operation of the tax system so that those who are truly rich can make more contributions to the treasury under the comprehensive taxation system. The ratio of tax revenue to GDP in China is the so-called ratio The macro tax burden, from the same caliber of the international comparison, can not be overestimated. However, our tax structure does have serious problems. It is now generally agreed that the proportion of direct taxes in China’s tax structure is low. And talked about the column