高税负痛苦指数对国民经济的影响分析

目前我国正处在高税负痛苦指数和高宏观税负比重时期，这种境况必然会对我国的国民经济产生较大的影响。就消费者而言，高税负不仅会降低人均收入水平和消费水平，并且会扩大贫富差距，激化社会矛盾；就企业而言，高税负将会增加企业经营成本，稀释企业盈利空间。因此，税制改革是我国经济发展的必经之路。国家税制改革应继续落实营业税改收增值税政策，适当提高税率，降低个人所得税税率，提高地方政府大税种的归属比例，为企业提供更多的盈利空间。

Analysis of the Impact of High Tax Misery Index on National Economy

At present, China is in a period in which high tax misery index and high macro tax burden overweigh each other. This situation is bound to have great influence on national economy of our country. As for consumers, higher taxes will not only reduce the level of per capita＇ income and consumption level, but also will enlarge the gap between the rich and the poor, thus result in the intensification of social contradictions; with respect to the enterprise character, high tax burden will increase the operating costs of enterprises, shuttle down the profit space. Therefore, tax reform is the only way to the progress of our national economy. The national tax system reform should continue to implement the value - added tax policy, increase the tax rate properly, reduce the personal income tax rate and improve the attribution ratio of local government taxes. Only through this can provide more profit space for enterprises.