我国宏观税负构成的分析与调整

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。

Analysis and adjustment of Macro Tax Burden in China

The macro tax burden ratio is an important target to measure the tax burden at a macro level. According to the influence of tax revenue and non - tax revenue, there is an increase tendency of macro tax burden in China since 1994. The writer analyses the structure of tax system through a regression model, and wants to find out the reasons of the increasing macro tax burden ratio in China. Finally, the writer recognizes that the new reform of tax system is a correct direction to reduce the tax burden.