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中国宏观税负的高低在理论界一直众说纷纭,为了理清分歧产生的原因,本文计算考察了不同口径下的中国宏观税收负担,并对福布斯税负痛苦指数提出自己的思考。
In order to clarify the causes of the disagreements, this paper calculates and examines the macro-tax burden of China under different calibers and puts forward my own thinking on the Forbes tax burden index.