中文摘要：

劳动、资本和消费是税收的三大“隐性税基”，准确估计它们的平均税率对许多宏观经济问题的研究有重要作用。本文根据Mendoza公式，结合中国国民经济统计口径和税收制度特点，对中国各省要素和消费平均税率进行详细测算，结果说明资本、劳动和消费平均税率均呈上升趋势，增值税扩大抵扣范围的改革总体而言对消费和资本的平均税率影响不大。由于中国增值税转型不彻底、营业税对建筑和房产征税较多、所得税存在对资本重复征税等原因，中国资本的平均税率实际上并不低，消费的平均税率略低于开征增值税的欧盟国家，劳动的平均税率则远低于发达国家。

英文摘要：

The labor, capital and consumption are the connotative tax bases, and it is very important to calculate the tax rate of tax base for macroeconomic studies. According to the Mendoza Formula, the paper particularly calculates the tax average rate of tax base on the basis of China＇s national economic accounting caliber and tax system. The study shows that the tax average rates of labor, capital and consumption are keeping increasing. Expanding the deduction scope of VAT（value-added tax）has little effect on average tax rates of consumption and capital. Because the transformation of VAT is not complete, business tax is collected too much on construction and real estate industry, income tax is collected repeatedly on capital, and the actual average rate of capital in China is not low. The average tax rate of consumption is slightly lower than those in EU countries which collect VAT, and China＇s average tax rate of labor is far lower than that in developed countries.