1, the main forms of fiscal revenue are taxes, national debt, profits and expenses, referred to as tax, interest and debt fees. Among them, the fiscal revenue from public enterprises mainly comes from taxes and profits. For example, central enterprises, first of all, as independent enterprise legal persons, need to pay various taxes like ordinary enterprises; In addition, central enterprises have to pay some profits to the central finance every year, because it is a state-owned enterprise, and this part of profits is equivalent to the national income, which is handed over to the Ministry of Finance and uniformly controlled by the state.

2. The macro tax burden can be measured by the proportion of tax revenue to GDP, and the specific formula is macro tax burden = tax revenue /GDP.