税负，是在国家财政、税收法规的规范下，企业向国家缴纳的税款与其经营额（或所得额）的比例，它体现企业与国家财政分配关系的尺度，这一“尺度”是建立在国家财政分配需要与可能的基础上的，如果这一“尺度”不能实现，那么国家的财政就不能达到合理分配的目的，国家机器就 The tax burden is the ratio of the tax paid by the enterprise to the state on the amount of its business (or income) under the rules of the state finance and tax laws and regulations. It reflects the scale of the relationship between the enterprise and the state’s financial allocation. This “measure” is established If the “yardstick” can not be achieved on the basis of the needs and possibilities of the country’s fiscal distribution, then the state’s fiscal resources can not achieve the goal of rational distribution. The state machinery will