从宏观税负议当前增减税

我国宏观税负是高还是低，一直是财政界讨论的热门话题．结合我国社会生产力发展水平和企业经济效益高低，参照国际经验进行分析，可以看出：小口径宏观税负水平偏低，大口径宏观税负太高．我国应该增税与减税并举，缩小两个口径水平的差距，使宏观税负达到一个合理的水平．

A Discussion of Current Tax Increase and Reduction from the Perspective of Macrotaxation

Macrotaxation has been a hot topic finance in our country.Based on the social productivity level and the level of economic benefits of enterprises in China and abroad, we found that the level of small-bore macrotaxation is on the low end,whereas that of large-bore macrotaxation is too high.Its important for our country to both enhance and reduce tax so that the distance between the large-bore and the small-bore macrotaxation can be shortened to a reasonable level.