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本文依据税收与经济的关系，建立了相关数学模型，对我国宏观税负的发展态势进行了数量分析，得出的结论是：在不考虑结构性因素的条件下，我国目前宏观税负水平下降的最主要原因是收费过多和企业所得税的滞长。并经过分析提出了衡量我国宏观税负的五项标准，即生产力发展水平标准、税收基本能力标准、政府职能标准、经济可持续发展标准和政府收入规范化标准。本文依据这五条标准对我国的宏观税负进行了客观的分析判断，并提出了我国今后一段时期宏观税负可以达到的水平。
Based on the relationship between taxation and economy, this paper establishes a mathematical model to analyze the development trend of the macro-tax burden in our country. The conclusion is: Under the condition of not considering the structural factors, the current macro-tax burden in our country is declining The main reason is the excessive fees and corporate income tax stagflation. After analyzing, we put forward five standards to measure the macro-tax burden in our country, namely, the standards of productivity development, the basic standards of taxation, the standards of government functions, the standards of sustainable economic development and the standardization of government revenue. Based on these five criteria, this article objectively analyzes and judges the macro tax burden in our country and puts forward the level to which the macro tax burden in our country can reach in the future.