宏观税负率是衡量一个国家宏观税负水平高低的一个重要指标,本文结合我国实际情况,充分考虑收收收入及非税收入的共同作用,对我国从1994年以来不断上升的宏观税负水平加以分析。文章以宏观税负的内部构成为出发点,通过回归模型总结出宏观税负上升的内部原因,用以找到进行合理税制调整的方向。 The macro tax burden rate is a measure of a country’s macro level of tax burden is an important indicator of the level of this paper combined with the actual situation in our country, give full consideration to the combined effect of income and non-tax revenue, China’s rising macro tax burden since 1994 To analyze. Based on the internal structure of the macro tax burden, the paper summarizes the internal reasons for the macro tax burden increase through the regression model to find the direction for the rational tax system adjustment.