Core Viewpoint - The article discusses the need for a reasonable macro tax burden level, emphasizing that it should be assessed in conjunction with fiscal revenue, tax revenue, and fiscal expenditure, rather than merely comparing macro tax burden levels in isolation [1][5][7]. Summary by Sections Macro Tax Burden Definition - A reasonable macro tax burden is defined by the ratio of fiscal revenue (tax revenue) to GDP, indicating that a low macro tax burden does not necessarily equate to a light tax burden if it corresponds to insufficient fiscal expenditure [1][5]. Fiscal Balance and Revenue Generation - The article highlights that a tight fiscal balance indicates a need for adjustment in the macro tax burden, suggesting that increasing revenue and controlling expenditure are crucial paths to address this issue [2]. Historical Context of Tax Burden - Since the 1994 fiscal reform, the ratio of fiscal revenue to GDP has increased from 10.68% to 20.97% by 2016, providing substantial financial support for national development [5]. However, from 2017 to 2024, this ratio has been on a downward trend due to large-scale tax cuts, dropping to 16.29% by 2024 [6][7]. Micro and Macro Tax Burden Relationship - The article stresses the importance of considering both macro and micro tax burdens together, as increasing taxes on struggling micro entities could lead to their disappearance, ultimately harming long-term revenue generation [9]. Quality of Fiscal Revenue - The decline in tax revenue as a proportion of total fiscal revenue raises concerns about the quality of fiscal income, as reliance on non-tax revenue can lead to instability [10]. Tax Policy and Economic Growth - The article notes that since the beginning of the "14th Five-Year Plan," over 10 trillion yuan has been allocated for tax reductions and refunds, which is essential for implementing active fiscal policies [11]. Comparison of Micro Tax Burdens - It is essential to compare the tax burdens of different micro entities, ensuring that those with greater capacity contribute more, while those with less capacity contribute less or not at all [13]. New Economy and Tax Revenue - The emergence of new economic sectors necessitates a tax system that can effectively convert new tax sources into revenue, as traditional tax sources are declining [16]. Real vs. Nominal Tax Burden - The article warns that nominally low macro tax burdens may mask a reality where significant portions of tax revenue are returned to businesses through incentives, indicating that the actual tax burden may be lower than reported [17].