微观税负
微观税负-
政府的职能范围和支出结构将影响宏观税负的高低以及微观主体对宏观税负水平的评价；
The level and the evaluation of Macro-tax burden are also influenced by government functions and expenditure structure .
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第三，在新税法实施的背景下，为企业提供适时企业所得税筹划技术性的建议，帮助企业更好的做好税收微观筹划，降低税负，增强竞争力。
Third , in the context of the implementation of the new tax law , corporate income tax business planning for the provision of timely technical advice to help businesses do a good job of micro-planning tax , reducing tax burden and enhance competitiveness .