宏观的税负分配是指在国家的层面,整体的税收要由不同收入水平、不同社会阶层的社会成员来负担。税负的分配要按照效率和公平的原则进行。从效率的角度,税收要通过比较简便的方式进行征收;从公平的角度,有横向公平与纵向公平两个层面,前者侧重于同等收入的人要承担同等水平的税负,后者更侧重实质公平,即对不同收入水平的人征收不同程度的税收,纳税能力高的人多承担税负。在实际税负分配过程中,会出现纳税义务人与负税人分离的情况。 Macro tax distribution means that at the national level, the overall tax revenue should be borne by members of different social strata at different income levels. Tax distribution should be based on the principle of efficiency and fairness. From an efficiency point of view, taxation should be levied in a relatively simple way. From a fair perspective, there are two levels: horizontal fair and vertical fair. The former focuses on the same level of tax burden for those with the same income, while the latter focuses more on substance Fair, that is, different levels of income tax levy different levels of taxpayers who bear high tax burden. In the process of actual tax burden distribution, taxpayers and taxpayers may appear separated.