税收对经济的影响主要是通过对各种经济主体征税而起作用,税收负担政策作为国家经济杠杆的着力点,它的合理与否对经济生活有着重要的影响。税收应取之有度,这是社会各界的共识,但是对“度”的拿捏,却是见仁见智,难有定论。税收负担不仅是财税理论研 The tax impact on the economy mainly through the taxation of various economic entities play a role, tax burden policy as the focus of the national economic lever, its reasonable or not have an important impact on economic life. Taxes should be taken for a long time. This is a consensus reached by all sectors of society. However, it is a matter of opinion and disagreement on the degree of “degree.” Tax burden is not only tax theory research