税收负担水平是一国财政政策的核心内容,而且还与国家的经济增长与社会稳定密切相关。1990年代以来我国的许多学者对宏观税负问题进行了深入研究,形成了很多有益的成果。本文对前人的宏观税负研究理论进行了梳理,并有针对性地对其中的一些理论提出了自己的看法,以期对我国的合理宏观税负水平有更深刻的认识。 The level of tax burden is the core content of a country’s fiscal policy, but also closely related to the country’s economic growth and social stability. Since the 1990s, many scholars in our country have conducted in-depth studies on the macro-tax burden and have formed many useful achievements. This paper sorts out the previous research theories of macro tax burden and puts forward some opinions of some of them in a targeted way in order to have a deeper understanding of the reasonable macro-tax burden in our country.