Abstract: 　　　By using the spatial econometric approach to measure and analyze the differences and influence factors of the Tax Misery Index in China from 2010 to 2012. The study found out that the Tax Misery Index of China had significant spatial clustering and heterogeneity. The gender ratio, degree of aging had a significant negative impact on the tax misery index, while the population density, level of resident education, the unemployment rate, the proportion of non-tax revenue, fiscal decentralization and so on had a positive impact on the tax misery index. Finally, this essay putted forward that by reducing the proportion of non-tax revenue, scientific allocation of public service resources, increasing the proportion of financial benefit the people's live hood, it can alleviate the tax misery of our residents’.

摘要： 运用空间计量经济方法对2010-2012年我国税负痛感指数的空间集聚与影响因素进行了计量分析。研究发现，我国税负痛感指数存在着显著的空间集聚性与异质性。人口性别比例、老龄化程度对税负痛感指数有显著的负向影响，而人口密度、公民受教育程度、失业率、非税收入占比、财政分权等对税负痛感指数有正向影响。提出从降低非税收比重、科学分配公共服务资源、提高财政用之于民生的比重等方面来降低我国公民的税负痛感。