本文认为,我国目前的宏观税负水平及税制结构对经济增长产生了消极的影响。具体表现为:一、以预算内财政收入为口径计算的宏观税负水平低,不能满足政府支出的需要;二、政府收入形式不规范,扭曲了公共部门、私人部门的资源配置;三、税制结构不仅无法发挥自动稳定器的功能,而且有抑制投资的紧缩效应。根据我国是发展中国家和转轨国家的国情,笔者提出建立以效率为中心的宏观税负水平和税制结构。 This paper argues that the current macro tax burden and tax structure in our country have had a negative impact on economic growth. The concrete manifestation is as follows: First, the macroscopic tax burden calculated by the fiscal revenue budget is low, which can not meet the needs of government expenditures. Second, the irregular government revenue forms distort the allocation of resources in the public and private sectors. Third, the tax system The structure is not only unable to play the role of automatic stabilizer, but also to suppress the austerity effect of investment. According to our national conditions in developing countries and countries in transition, the author proposes to establish an efficiency-centered macro-tax burden and tax structure.