Abstract: Abstract: The general method of the measure of actual tax burden is the average effective tax rate. The international standard method could be used to estimate the provincial labor, capital and consumption effective tax rate in 1998-2012, reflecting the real burden of the three factors, and compares them with other countries. The calculation results show that: The labor income effective tax rate is rising among provinces, capital effective tax rate first decreased and then increased, the consumption effective tax rate exhibits irregular upward trend. The capital effective tax rate is far higher than that of labor income and consumption expenditure effective tax rate. The labor and consumption effective tax rates are below average level in the world, while the capital effective tax rate is above average level. By area comparison, Labor, Capital and Consumption Effective Tax Rates are the highest in the eastern regions, those in the western regions are slightly lower, the medium regions are the lowest. These demonstrate the tax burden in the western regions is relatively higher, we Should explore suitable ways to reduce the tax burden in Western Regions, to balance the area tax burden among regions.

摘要： 摘要：国际上衡量实际税收负担的一般方法为平均有效税率，采用这一国际通行方法，核算了1998～2012年我国各省级劳动、资本收入以及消费支出的平均有效税率，以反映这三种要素的真实负担情况，并将它与世界其它国家进行了比较研究。核算结果表明：各省劳动收入的有效税率则呈上升态势，资本有效税率呈先下降再上升的趋势，消费有效税率呈现出不规则上升的趋势；资本收入的有效税率大大高于劳动收入和消费支出的有效税率；各省劳动和消费的有效税率还处于世界各国平均偏下水平，而资本有效税率处于世界各国平均偏上水平；地区比较来看，东部地区的劳动、资本、消费有效税率最大，西部次之，中部最低。表明我国西部地区的税负水平偏高，应该探索能够降低西部地区税负的有效途径，均衡地区之间的税收负担。