宏观税负是指一国纳税人在一定时期因政府课税而减少的私人部门资源总量,一般通过一定时期的税收收入总量占GDP的比重加以衡量,表明纳税人对于国家课税的承受状况。在市场经济条件下,征纳税关系是政府与纳税人之间最基本的经济关系。因此,宏观税负是一个事关整体利益与局部利益关系的矛盾焦点问题。 The macro tax burden refers to the total amount of private sector resources that a country’s taxpayer reduces due to taxation of the government in a certain period of time and is generally measured by the total amount of tax revenue in a given period as a percentage of GDP indicating the taxpayer’s commitment to national taxation situation. Under the conditions of a market economy, the relationship between tax collection and taxation is the most basic economic relationship between the government and taxpayers. Therefore, the macro tax burden is a contradictory issue that concerns the relationship between the overall interest and the local interest.