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税收负担问题,直接关系着社会经济结构和分配结构,对国民经济有着重要影响。而宏观税负从全社会的角度来考核税收负担状况,是国与国之间进
The issue of tax burden has a direct bearing on the social economic structure and distribution structure and has an important impact on the national economy. The macro tax burden from the perspective of the whole society to assess the tax burden is between countries