略论税收管辖权与宏观税负指标的调整厦门大学财金系陈红伟宏观税负指标的确立是宏观税负研究的基本问题。为了使指标更准确、更全面地反映一国的税负总水平，人们对ＧＮＰ（ＧＤＰ）和国民收入税负率等指标提出了不少修改意见。本文拟运用税收管辖权理论对ＧＮＰ（ＧＤＰ... A Brief Discussion on the Adjustment of Tax Jurisdiction and Macro Tax Burden Indexes The establishment of macro tax burden indicators in the financial department of Hongkong University, Xiamen University, is the basic issue of macro tax burden research. In order to make the indicator more accurate and more comprehensively reflect the overall level of a country’s tax burden, many opinions on the indicators such as the GNP (gross domestic product) and the tax rate of national income have been put forward. This article intends to use tax jurisdiction theory of GNP (GDP ...