【中文版】

税负是指纳税人按照税法规定向国家缴纳的税款，它是纳税人应尽的义务。税负通常由税率和税基两个因素决定，税率是指应纳税额与计税金额的比率，税基是指计税依据或计税标准，如增值税的计税依据是销售额或营业额。

税负有广义和狭义之分。广义的税负是指纳税人因缴纳税款而承担的各种义务和责任，包括所得税、财产税、流转税等所有形式的税收。狭义的税负仅指所得税税负，即纳税人因缴纳所得税而承担的义务和责任。

税负是保障国家财政收入的重要手段，也是调节经济和社会发展的重要工具。通过调整税负，可以调节企业和个人的收益和支出水平，促进经济发展和社会公平。

【英文版】

Tax burden refers to the taxes that taxpayers are required to pay to the state in accordance with tax laws, and it is the obligation that taxpayers should fulfill. The tax burden is usually determined by two factors: the tax rate and the tax base. The tax rate refers to the ratio of taxable amount to the calculated taxable amount, while the tax base refers to the basis for calculating taxes or the standard for calculating taxes, such as sales or business income for value-added tax.

The tax burden can be divided into broad and narrow senses. The broad sense of tax burden refers to the various obligations and responsibilities that taxpayers bear due to paying taxes, including all forms of taxes such as income taxes, property taxes, and turnover taxes. The narrow sense of tax burden only refers to the tax burden of income taxes, which means the obligations and responsibilities that taxpayers bear due to paying income taxes.

Tax burden is an important means to ensure state financial revenue and an important tool to regulate economic and social development. By adjusting tax burden, we can adjust the level of income and expenditure of enterprises and individuals, promote economic development and social equity.