研究税收问题，不仅要从微观角度，也要从宏观角度，这是历史与现实一再向我们揭示的道理。许多曾经在微观层面看得不那么清楚、心中不那么有底的事情，只要放眼宏观，便看得清楚了，心中有底了。同时，不少曾经在微观层面论证得非常有理、也十分有力的方案，一旦放眼宏观，便 To study the issue of taxation, we must not only proceed from the micro-point of view but also from the macro-point of view, which is the revelation of history and reality again and again. Many people who did not see things clearly at the micro level and did not have a bottom in their minds, as long as they looked at the macroscopic view, could clearly see that there was a bottom of their hearts. At the same time, quite a number of very rational and very potent programs that have been argued at the micro level have once been macroscopic