中文摘要：

我国宏观税负在地区上存在短板效应,在区域间存在不平衡状况,而这种不平衡削弱了总体的税收承载能力,化解矛盾的关键在于找到既能提高政府财政能力,同时又减轻微观主体税负感受的方针策略。首先,财政支出应更多地向民生领域倾斜,同时不断提高社会保障能力,调节民众的纳税感受;其次,应采取减税措施,重点调节税收结构,适当降低税收结构中间接税所占的比例;再次,应以增值税扩围改革的继续推行为契机,培育经济中新的增长点,通过更多的税收优惠政策,扭转经济结构与税收负担不相匹配的局面,提高整体经济的税负承载能力。

英文摘要：

There is the regional Buckets Effect in terms of macro tax burden in China; the imbalance among different regions deteriorated the general tax capacity of our country. The key to solve this problem is to find out the guidance that can used to improve the government＇s capability of finance and relieve micro main players＇ perception of tax burden. First, the government should pay more to the field of people＇ s livelihood, continuously improve the capability for social welfare, and reduce people＇s perception of tax burden; second, the government should adopt the policy of tax cut, adjust the structure of tax revenue, and reduce the proportion of indirect tax; and third, the government should cultivate more growth point of tax revenue, change the situation of unmatched economic structure and tax burden, and improve the overall tax capacity of the whole economy.