So the writer has researched to the regulation problem of macrotax about having been reformed tax system and tried to establish reasonable developed and scientific macratax system on the base of the cololecting model, which the state concentrates levy and emphasises cu.

Third, ideal on equitable tax.

Deep Analyses on Macro Tax Burden and Taxation Structure to Promote Economic Growth in China;

On China s Macro Tax Burden Formation Mechanism;

An Empirical Study on Macro Tax Burden and Economic Growth of Guangdong Province;

Macroscopic tax rate is an important tool of regulating macro-economy.

Choosing the period from the time when China began its reforming and opening policy up to now as the studying time section, the paper takes the national debt dependence degree(Y) as the dependent variable, the national debt dependence degree(Y-1),the macroscopic tax rate(X1),and the fiscal incom.

The level of macro-tax burden should be taken into account at first.

The level of macro-tax burden in China is comparatively low, while aggregate burden is great.

Analysing the influence of economic factors on the structure of tax system should consider tbe following: the influence of economic range and structure on macro-tax burden;the relationship between direct tax and indirect tax & economic development and macro-tax burden;the relationship between the individual tax category & economic devel- opment and the structure of tax system.