中央首提保持合理的宏观税负水平，怎么看？

Core Viewpoint - The Chinese government has shifted its focus from "stabilizing macro tax burden" to "maintaining a reasonable level of macro tax burden," indicating a new approach to fiscal policy that considers the balance between tax revenue and public service needs [1][4]. Summary by Sections Macro Tax Burden Overview - Macro tax burden refers to the proportion of government revenue to GDP, reflecting the government's share in national income distribution and its relationship with enterprises and individuals [1]. - The small-caliber macro tax burden, which is the ratio of national tax revenue to GDP, has significantly decreased from approximately 18% in 2015 to an estimated 12.9% in 2024 [2]. Recent Changes and Implications - The current macro tax burden is below 13%, which is considered low compared to the public service needs, raising concerns about fiscal sustainability and policy effectiveness [2][3]. - The central government's new directive emphasizes the need for a reasonable macro tax burden that aligns with economic and social development, rather than merely stabilizing it [4]. Economic Context - The decline in macro tax burden is attributed to years of large-scale tax reductions, with the latest figures showing a significant drop in various tax burden metrics [2][3]. - The need for increased local fiscal capacity is highlighted, as the current fiscal environment is tight, which may lead to a historical shift in the ratios of fiscal revenue to GDP [3]. Reasonableness of Tax Burden - The concept of a "reasonable" macro tax burden is dynamic and should adapt to economic development and public service needs, rather than being a fixed value [5]. - A balance is necessary; while a lower tax burden can stimulate market activity, it may also hinder the government's ability to provide essential public services [5][6]. Policy Recommendations - To maintain a reasonable macro tax burden, it is suggested to clean up and standardize tax incentives, as current policies may lead to uneven tax burdens across industries and affect market competition [6]. - Recent actions include the cancellation of certain tax exemptions and adjustments to various industry-related tax policies to ensure a fairer tax environment [6].