The Research Of Tax Burden Comparison Between China And Other Countries

Tax system and policy are finally showed on tax burden. The setting up and adjustment of tax system and policy will cause the change of tax burden. While the government will adjust, add and perfect the tax system and policy according to tax burden. So tax burden is always the heart of the tax system and also a linkage between tax theory and economy development.Because of the uniqueness of economy and tax structure in different countries, the tax burden comparison among international countries will be more complex. The key of comparison among countries is how to choose the tax burden caliber. The caliber decides the feasibility and comparability when comparing the tax burden among countries. Considering the great fees out of tax in China and the definition of tax range under international organization, this article introduce deemed tax revenue basing on lots of theories and articles. Meanwhile we define the range of deemed revenue according to actual situation. China tax burden equal the sum of tax revenue and deemed tax revenue dividing into GDP, while the other countries tax burden equal the sum of tax revenue and social contribution revenue dividing into GDP.In tax burden scalar comparison, China's tax burden is lower than most developed countries, especially less than half of 5 north-European countries'tax burden, but when comparing with Japan, Singapore and HongKong, China's tax burden is not very low. The tax burden of China is middle-lower level among developing countries. But when comparing with the countries whose revenue per person is close to China or which is nearby, China's tax burden is relatively higher. In tax structure comparison, Chinese tax structure is similar to other developing countries' and very different from developed countries'. The indirect tax has the important status in China and other developing countries, whereas the direct tax in developed countries has very important status.Based on the comparison among international countries, this paper tries to make empirical analyzing the reasonable level of tax burden in China from different views. The result is the tax burden of China under international comparison caliber is close to the reasonable tax burden by the model estimating. It means that the reasonable tax burden of China is about 22%.To resolve the contradiction in China: the fiscal capacity is lack, but the enterprises feel tax burden heavy, this paper brings forward some proposals. For example, structural reducing tax burden, standardizing the government revenue, adjusting the tax system adapting to the change of industry structure, improve the efficiency of imposing tax and using tax, increasing the social contribution, and so on.