Analysis Of The Macroscopical Burden Of Taxation & The Behavior That Enterprise Pay Taxes

The researches in this paper are divided into four section: the first section, the real example analysis on our country's macro-tax revenue's environment; the second section, the real example analysis on tax revenue's burden of corporate; the third section, the choice of corporate actual behavior of taxation; the fourth section, analyze of equitable distribution of tax burdeno The main studies are concluded as below:In the first part, we investigate our country's economic and tax history data and use method that combine together of determine the nature and rationing, from four field which is the tendency of increase about income of tax revenue, taxation structure, structure of industrial tax revenue burden and regional tax revenue burden to studied our country's macroscopic taxing environment, Analysis the particular characters of our country's macro tax burden in different area and different industry.In the second part, the article analysis our economic subject's burden from microcosmic (enterprise) point of view, divided and defined corporate tax burden. Use nominal tax rate(income tax should paid/practical profit) and actual tax rate(income tax actually paid) as index, research the financial data of enterprises that go on stock market of 2003 and the level of taxation in our country, at the same time, we find out real reasons of our microcosmic subject's heavy tax burden by compare the macro and micro tax burden.In the third part, at the beginning the article analysis the action that the tax payer may take to lighten the burden on the tax, then analysis the features of tax payer's action from both positive and negative sides. Through analysis of both sides of tax collector and payer's action by game method, the article concluded by what the action the tax authority could take to recovery of defraud the revenue. Meanwhile the article analysis the actual space and technical skill of how the tax payer to economize on tax legally in our current tax system.In the last part, the article first analysis the justified tax burden level that the country should take to maintain normal operation in term of theory, then from the reality of our country's taxation the article analysis what contradiction our country faced in reality now and what kind of tax burden level our country should take.