在当前国内外经济形势严峻的情况下,通过税制改革,推动经济增长已经是必不可少的举措。近几年来《福布斯》发布的“全球税负痛苦指数排行榜”上,中国一直稳居世界前三、亚洲第一。目前,宏观税负水平与发达国家持平,再考虑到大量非税负担和社会保障水平的差距,我国的实际宏观税负水平则大大超过发达国家,而中国的经济发展还远未达到发达国家的水平。随着中国国际化程度的加深,中国很难在世界经 Under the current severe economic situation at home and abroad, promoting economic growth through tax reform is already an indispensable measure. In recent years, “Forbes” released “global tax burden index”, China has been ranked first in the world, Asia first. At present, the macro tax burden level is in line with that in developed countries. After considering the large gap between non-tax burden and social security level, the actual macro-tax burden in our country far exceeds that of developed countries while China’s economic development is far from reaching the level of developed countries Level. With the deepening of China’s internationalization, it is very hard for China to learn in the world