我国非国有经济的宏观税负水平明显偏高于国有经济,其原因是多方面的。主要原因有增值税计算中对小规模纳税人不同于一般纳税人的处理方法、不同地区的税收优惠政策差异、各地税收征管过程中执法力度的不同、南北方企业经营意识差别等等。 The macro tax burden of China’s non-state-owned economy is obviously higher than that of the state-owned economy for many reasons. The main reason is that the calculation of value added tax differs from that of ordinary taxpayers in handling small-scale taxpayers, differences in preferential taxation policies in different regions, differences in law enforcement efforts in tax collection and administration in different regions, differences in management awareness between enterprises in north and south and so on.