税收负担的高低,税制结构是否合理,取决于是否能满足国家财政的需要;是否能从长远或宏观上促进经济社会的发展,并最终达到经济与税收的共同协调发展。确定合理的税收负担和科学的设置税种是促进社会经济健康发展的必然要求。确定税收负担的合理性、设置税种的科学性要按照一定 The level of the tax burden and whether the structure of the tax system is reasonable depends on whether it can meet the needs of the state finance; whether it can promote economic and social development in the long run or on a macroscopic scale and finally achieve the coordinated and coordinated development of economy and tax. Determining a reasonable tax burden and a scientific taxation system are the necessary requirements for promoting sound social and economic development. To determine the reasonableness of the tax burden, set the scientific nature of the tax to follow