税收负担问题是一个分配关系问题,即国家与企业、个人对创造的国民收入分割份额确定归属的问题。关于税收负担的定义,国际上一般公认的准则是税收总额占国民收人总额的比重。合理的税收负担能够促进经济持续发展、国家繁荣富强、人民生活不断提高,但对它量限的确定却是一个难度较大的课题。我国税收负担目前究竟应量化在怎样一个数值 The issue of tax burden is a problem of distributional relations, that is, the determination of the ownership of the created national income by the state, enterprises and individuals. As for the definition of the tax burden, the generally accepted international standard is the ratio of the total tax revenue to the total national income. A reasonable tax burden can promote sustained economic development, prosperity of the country, and continuous improvement of people’s living standards. However, it is a difficult task to determine the limit of its amount. What should be quantified in the current tax burden in China how a numerical