Rationality Research On Macro-tax Burden In China

The macro-tax burden question is the core question in the tax policy and the system, on the one hand it is affecting the state macro-control capacity, on the other hand is affecting the burden on enterprises and the citizens, thereby restricting economic development. With the implementation of China's market economic system, showing the main economic diversification situation. Because it is related to the interests of enterprises, the macro-tax burden has been widespread concern. China's tax revenue has maintained high growth; in 1997 China's tax revenue over the GDP growth for the first time, then China's macro-tax burden too heavy? How to determine a reasonable level of tax burden become a major task when study macro-tax burden question.Based on standard analysis and empirical analysis, on the basis of summing up the results of previous studies, analysis of the determinants of tax burden, and given China's macro tax reasonable interval. In order to find a mechanism that would guarantee financial expenditure and would not affect economic development, proposing measures to be taken.This paper is divided into four parts:First chapter is the introduction, the explanation selected topic significance and the related literature summary. This part summarized three kinds of the macroscopic tax burden division caliber, and has carried on the summary to process use research technique, the reasonable level to our country in the macroscopic tax burden research.Second chapter is the theoretical analysis for macro-tax burden. As part of the theoretical basis of the text, beginning from the choice of starting-caliber tax burden. This part explained the reasons for using the tax burden of small-caliber, and decision factors of the tax burden discussed. Rationalization of the tax burden standard should define the standard of quality and quantity. quality standards of The macro-tax burden is the main economic standards, financial and social standards; The definition given as a reasonable tax burden on the threshold limit for the highest tax Laffer curve, to be the minimum expenditure as a proportion of GDP.Third Chapter is the rational analysis of China's macro-tax burden. This part combine the theoretical analysis of China's current level of tax burden according to economic criteria, financial and social standards to make a judgment that China's macro tax reasonable ceiling for 19.51%, reasonable threshold of 13.05%. On the current situation, the tax burden has been on an upward trend, tax burden of a theoretical breakthrough reasonable ceiling in 2005. From an economic standards, revenue growth for the promotion of economic growth, but the structure is irrational; Financial standards, the level of tax burden to ensure the needs of financial expenditure, to a certain extent, promoted the improvement of social benefits; From a social standards, although the level of tax burden on the social impact is there, however, some of the benefits of social development is not to levy taxes.Fourth Chapter is the optimization of our policy proposals. In recent years, China's goal should be to ensure the completion of raising tax revenue target on the premise that the size of tax control, through structural tax reduction, control of tax burden within reasonable limits, and have goals to achieve tax optimization. In order to achieve the above objective, it should be the main areas of work: for some tariff reduction, industrial restructuring, tax policy areas, social benefits with the introduction of new taxes. Specifically: towards the transformation of value-added tax, enterprise income tax and reforming the export tax rebate system; Favorable tax adjustments, industrial upgrading, in the western region for the pilot project to change the value added tax to cultivate the economy of the west's comparative advantages. further improve the consumption tax, the central and western regions to enhance the self-development ability and resources to properly raise rates expanding the scope of tax resources; introduction of a social security tax, property tax and environmental protection tax.