Research On China's Tax Burden Problem

The tax burden has always been one of the most intense and sensitive issues related to the national economy. Because it not only constitutes a national tax policy and tax s ystems at the core, but also is closely related to a country's economic growth and social stability. China's tax revenue has been a substantial growth in recent years, making peo ple concerned about the tax burden unprecedented attention.Research on China's macro tax burden, we should give full consideration on the national conditions. The system of measuring the level of China's macro tax burden should include China's non-tax revenue scale, tax-refund scale, social insurance fund scale and returning taxpayers all or the tax collected scale. China's non-income and China's tax revenue play a replaceable role for each other. The presence of large-scale non-tax revenue would make China's macro tax burden at a low level. The central and local finance bear the main burden of export tax-refund, so the export tax-refund should be a abatement factor when we research the tax burden of China. Enterprises and individuals bear the main burden of Social Insurance Fund, and the Social Insurance Fund has basic features of the tax, so it should be taken into account. It is also conducive to international comparisons. The existence of the returning taxpayers all or the tax collected make the tax burden level decline a certain extent. Based on the above factors of comprehensive analysis, it shows the actual level of China's macro tax burden. Then an international comparison will be present.After making a quantitative analysis of the China's macro tax burden level and detailed study the factors impacted on China's macro tax burden level, it points out the existing problems and make a few policy proposals for optimization of China's macro tax burden, including strengthening the management of government non-tax revenue, the implementation of appropriate policy of tax cuts, and so on.