摘要：稅收負(fù)擔(dān)問(wèn)題歷來(lái)是關(guān)系到國(guó)計(jì)民生最尖銳、最敏感的問(wèn)題之一。因?yàn)樗粌H構(gòu)成了一個(gè)國(guó)家稅收政策和稅收制度的核心內(nèi)容,而且還與一個(gè)國(guó)家的經(jīng)濟(jì)增長(zhǎng)和社會(huì)穩(wěn)定密切相關(guān)。我國(guó)稅收收入近年來(lái)連續(xù)大幅度增長(zhǎng),使得人們對(duì)稅收負(fù)擔(dān)問(wèn)題空前關(guān)注。

　　　根據(jù)《福布斯》數(shù)據(jù)顯示，2005年中國(guó)稅負(fù)全球排名第二高，《福布斯》發(fā)表的2007年數(shù)據(jù)顯示，中國(guó)繼續(xù)是亞洲經(jīng)濟(jì)體中稅務(wù)最重的國(guó)家，全球排名第三，福布斯最新的稅負(fù)痛苦指數(shù)是在2009年發(fā)布的，中國(guó)稅負(fù)痛苦指數(shù)為159，在公布的65個(gè)國(guó)家和地區(qū)中仍高居第二。連續(xù)發(fā)布的《福布斯》稅負(fù)痛苦指數(shù)，必須引起中國(guó)政府官員的高度重視。而且中國(guó)官方則對(duì)中國(guó)稅負(fù)重的問(wèn)題表示質(zhì)疑，中國(guó)社科院財(cái)貿(mào)研究所稅收研究室主任張斌認(rèn)為，稅負(fù)痛苦指數(shù)是科學(xué)性較差的一種算法，在反映稅負(fù)高低問(wèn)題上有幾個(gè)重大缺陷。

關(guān)鍵詞：稅負(fù)；福利；征收權(quán)；經(jīng)濟(jì)扭曲

Abstract：The issue of tax burden has been one of the most sensitive and sharpest issues concerning our national interest and people's livelihood. It is not only the core elements of tax policy and tax system of one country but also in close relation to the nationally economic growth and social stability. In recent years, the tax revenues of our country have made great progress which arouses unprecedented attention to tax burden among our people.

　　　On the basis of the data showed in Forbes, the tax burden of china became the second-largest in the world in 2005. China continued to be the most serious taxation country among Asian Economies and ranked third globally according to the published data of Forbes in 2007. Forbes latest tax pain index announced in 2009 showed that the tax pain index of china is 159 and ranked second among the 65 announced courtiers. China government must pay highly attention to the index that continuously released in Forbes. Whereas Chinese government questioned the issue of heavy tax burden in China. Zhan bin, director of tax Research Office of Institute of Finance and Trade Economics, Chinese Academy of social Sciences pointed out that the tax pain index is a poor scientific algorithm which had several material weaknesses on reflecting the high and low level of tax burden. This dissertation will analysis the issue of Chinese tax burden in many ways.

Key Words：Tax burden, Welfare, The right to levy， Economic dist

　　　總的來(lái)說(shuō)，中國(guó)的稅負(fù)是處于一個(gè)高點(diǎn)，如何更好的發(fā)揮稅收的作用，將稅收轉(zhuǎn)化成為惠及民生的福利是中國(guó)政府面臨的一個(gè)難題。同時(shí)，中國(guó)官方必須正面面對(duì)《福布斯》關(guān)于中國(guó)稅負(fù)沉重的問(wèn)題，及時(shí)出臺(tái)相應(yīng)的政策，讓本來(lái)就不富裕的中國(guó)民眾早日卸下中等發(fā)達(dá)國(guó)家稅負(fù)水平的重負(fù)，全國(guó)人大要盡早回收，廢止稅收授權(quán)立法，收回稅收立法權(quán)。盡快走向稅收法定。中國(guó)的稅制亟需改革，直接稅是低，但過(guò)多和過(guò)重的間接稅讓中國(guó)民眾不堪稅負(fù)，努力降低稅收的社會(huì)成本，減少因?yàn)槎愂斩鴰?lái)的經(jīng)濟(jì)扭曲，只有這樣民眾才能幸福，社會(huì)才會(huì)更加和諧。