The Analysis On The Regitional Tax Burden In China And The Corresponding Policy Choices

The tax burden is the core and soul of taxatian policy and the point of exerting tax economic lever, which relates to the distribution of social benefit directly. Owe the principle of the fair distribution of the tax burden, the taxatian policy at the harmonious expansion side should focus on narrowing regitional disparity. But currently various taxation policy of our china exerts not very well on this side. Through making the demonstrational analysis of the regitional economy and the tax burden difference between east and west of china from 1997 to 2003, the author comes to the conclusion that the disparity of the tax burden is in the further expand both throughout the country and between the three main economic regions, and the regional tax burden and economic growth shows the inharmounious strends on the whole. Moreover, the author analyzes detailedly the main factors which influent the regional tax burden difference. On this basis, the author puts forward some suggestions of adjusting the regional tax preferential policy, trying consumption-based value-added tax system , practicing dual-track enterprise income tax policies for domestic and foreign-funded companies, raising the tax rate of resources tax, and perfecting finance transfer payment system.