增值税收入在我国税收总收入中占有较大比重，是我国财政收入的主要来源。增值税税负水平的确定，既要体现国家宏观经济政策目标，又要符合我国政治、经济和社会发展的状况以及生产力发展水平。在研究我国增值税税负问题时，一方面要从宏观经济角度，研究增值税宏观税负对GDP及 The VAT revenue accounts for a large proportion of the total tax revenue in China and is the main source of fiscal revenue in our country. The determination of negative VAT tax levels must reflect the objectives of the country’s macroeconomic policies as well as the political, economic and social development of our country and the level of development of the productive forces. While studying the problem of VAT tax burden in our country, on the one hand we should study the macro tax burden of value added tax on GDP and