宏观税负与经济增长关系的理论框架分析

宏观税负与经济增长关系不能简单地用宏观税负这个指标来衡量。其理论分析框架应该涉及两个方面．即“税从何处征”和“税向何处用”。前者由于不同税种对经济增长影响机理不同而涉及到税制结构问题，后者由于不同支出对经济增长影响机理不同而涉及到财政支出结构问题。按照这个理论框架，最优宏观税负这个指标实际是不存在的。把这个框架运用到我国现实，可以从完善税制结构和优化支出结构两个方面来有效促进税收对经济增长的良性作用。

Theoretic Frame on the Relationship between Macro Tax Burden and Economic Growth

The relationship between macro tax burden and economic growth don＇t measure simply with the index of macro tax burden. We should deal with two aspects in its theoretic frame： one is from where the tax comes; another is in which the tax uses. The former involves the issue of tax system structure because the different taxes have different mechanism to the economic growth; the latter involves the issue of the structure of expenditure as a result of the different expenditure＇s different mechanism to the economic growth. According the theoretic frame, the index of macro tax burden is impossible to exist actually. Utilizing this frame into our reality, then we conclude that we should promote the function of tax to economic growth in perfecting the structure of tax system and optimizing the structure of expenditure.