所谓税负痛苦指数也叫税收痛苦指数,是美国《福布斯》杂志推出的由公司所得税、个人所得税、雇主和雇员的社会保险税(费)、商品税以及财产税等六大税种的最高一档名义税率加总得出的,指数越高意味痛苦程度越深。关于《福布斯》公布的“税负痛苦指数”排名,国内学者认为,该排名用的是名义税率, The so-called tax burden of pain index, also known as the tax pain index, is the highest level of the six major types of taxes introduced by Forbes magazine, including corporate income tax, personal income tax, employers ’and employees’ social insurance taxes (fees), commodity taxes and property taxes The sum of the nominal tax rates has been drawn. A higher index means more pain. About “Forbes” published “tax burden index” rankings, domestic scholars believe that the rankings are used nominal tax rate,