The characters of taxation, especially about its two characters, namely tax growth and macro tax burden, have got more and more attention currently.
目前，对税收特征，特别是税收增长和宏观税负这两大特征的关注越来越多。
Finally, the author discusses academic criterion of rational level of macro-taxation burden.
最后探讨了界定合理宏观税负水平的理论标准。
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