理论上,政府的税收收入规模以及如何安排使用税收收入,都会影响到居民的税负感受。本文从财政收支视角测度比较了我国各省居民税负感受,分析了税收增长弹性、一般公共服务支出占财政支出的比重、基本公共服务支出占财政支出比重等三因素对居民税负感受的影响,最后提出相应的政策建议。 In theory, the government’s tax revenue scale and how to arrange the use of tax revenue, will affect the residents of the tax experience. This paper compares and compares the tax burden of residents in different provinces in our country from the perspective of fiscal revenue and expenditure and analyzes the influence of three factors on residents’ tax burden, such as the elasticity of tax revenue growth, the proportion of general public service expenditure to fiscal expenditure, the proportion of basic public service expenditure to fiscal expenditure , Finally put forward the corresponding policy recommendations.