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重庆市宏观税负水平低于京、津、沪、也落后于全国平均税负水平,为此本文重点对造成区域间税负差异的因素进行了分析。
The macroscopic tax burden in Chongqing is lower than those in Beijing, Tianjin and Shanghai, and lags behind the average tax burden in the country. Therefore, this paper focuses on the analysis of the factors that cause the tax burden difference among regions.