The Study On Taxation Burden And Orientation Of Tax-burden Policy

Taxation burden is a most acuity and sensitive problem concerning to the national economy and the people's livelihood. Because of revenue increasing largely during these current years, the situation of the taxation burden is arousing more attentions from society. There is a contradiction problem in our realism that macro tax-burden is lower and micro tax-burden is heavier. In this essay, the taxation burden of our country would be studied and the tropism of tax-burden policy would be proposed. At first, this paper begins with summarizing the contents of taxation burden, including principles, restricting factors and theories of tax-burden. On the basis of above understanding, the condition of macro tax-burden in our country is then analyzed: that obvious difference between two kinds caliber of macro tax-burden and higher level of actual tax-burden are actualities, which resulted in big scale of non-revenue. This paper studies on the relationship between macro tax-burden and economy increasing, it is found that macro tax-burden especially small caliber is significant positive correlative to GDP, but the non-tax burden has no significant correlation. After the demonstration, the reasons and bad effect of tax-burden is analyzed in the paper.Then, this paper takes a discussion on the condition of micro tax-burden that heavier tax-fee burden and difference of tax burden are two phenomena in microenvironment. By way of demonstration, the research of income tax level shows that region and industry are significant factor to influence the income tax level of "A" shares listed companies. The fee is much heavier comparing to tax, so that reducing fee is imperative under the situation. With regard to tax-burden, this paper makes an analysis to test preferential policy effective. This paper chooses five kinds of listed companies according to region policy, industry policy and other preferential policy, to demonstrate the correlation between income tax preferential policy and prosecution achievement of listed companies. It is be found that present tax preferential policy reacted on some companies, such as high-tech companies and fundamental construction companies. But it had less effect on other kind, which have regional tax preferential policy or other preferential policy issued by local government. This situation reflects that there are some problems existing in tax preferential policy and system.In order to know taxation burden relationship clearly, this paper analyzes the behavior orientation of three main bodies by game theory. At last, this paper gives somematerial advice to deal with the taxation burden problem.