目前,有不少文献讨论过我国的宏观税率问题,但对于我国的宏观税率的合理区间却缺乏统一的认识。本文试图通过一系列的定量数学模型,分析我国的宏观税率的合理区间。 一、本文模型的基本思想 要分析宏观税率,首先要对税收的基本性质有深入的分析。税收是因为需要维持政府的正常运转以及提供符合社会需要的公共产品而征收的。因此,税收不是为政府敛财而征收, At present, there are many articles that discussed the issue of the macro tax rate in our country, but there is no unified understanding of the reasonable range of the macro tax rate in our country. This article attempts to analyze a reasonable range of the macro tax rate in China through a series of quantitative mathematical models. First, the basic idea of ​​this model to analyze the macro tax rate, we must first have an in-depth analysis of the basic nature of tax revenue. Taxes are levied on the need to maintain the normal operation of the government and to provide public goods that meet the needs of the community. Therefore, the tax is not levied on behalf of the government to collect money,