这种反映一国总体税收负担水平的指标，我们把它称之为宏观税负。

The index, which reflects the overall tax burden in a country, is called macro tax burden.

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因此，对我国、重庆市税收负担尤其是宏观税负问题进行认真、深入的研究，既有理论意义，更有实践价值。

Therefore, it is very important in theory and practice to conduct thorough and in-depth study of the relation between tax burden and economic growth about our country and ChongQing.

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