Study On The Difference In State-tax Burden Among Cities Of ShanDong Province

Tax burden is always attentive focus as the kenerl of taxation policy. Macro-tax burden is an important practical issue related to the development of nation ecnomy. According to the principle of fair taxation revenue, the level of tax burden between cities should be compatible with its economic situation,and be statuesque.By studying on the difference and the reason for it,we can found if the tax burden is compatible with its economic situation,and get the point which fatctor influence the tax burden.Then, each city can adjust the economic structure, to reduce the differrce tax burden level,to raise the level of tax burden, and finally to form a stable and increasing government revenue. By studying of it, taxation bureau can engage the management.Therefore, investigating f differences in tax burden of the cities and it's reason is important and has practical significance.This paper analysises the factors which infuence the state-tax burden theoretically.Those factors can be be distributed into three classes, Economic factor, factor of the tax system and management factor. Economic factors includes the level of development of productive forces,quality of economic operation,the proportion of taxable GDP,different pillar industries, monetary policy and price factors, the average level of income distribution,the statistical accuracy of GDP, and so on; Factor of the tax system includes the different tax how to influence the macro-tax burden, Tax incentives; Management factors includes collection system, management level, tax compliance degree.City's state-tax burden study is a subclass of Country'tax burden study.In the city's enviorment, there are similar factors and the unique factors,and some of they performs differently.For analysising the level and difference of the state-tax burden, this Paper choose the "Taxation revenue", "state-tax burden ratio" and "coefficient of tax elasticity" to quantify the level objectively and on several sides, using the trend analysis, structure analysis。It uses coefficient of dispersion, and cluster analysis to quantize the difference of the state-tax burden among the 16 cities in ShanDong Province.The concolusion is:Taxation revenue is mainly influenced by SG of Add-values tax, SG of 2nd and 3rd industry GDP, SG of Tax incentives, SG of tax collected by Customs and SG of consumption tax; State-tax burden ratio is mainly influenced by gdp per capita, SG of tax collected by Customs and SG of consumption tax; Coefficient of tax elasticity is mainly influenced by gdp per capita, SG of 2nd and 3rd industry GDP, SG of consumption tax and SG of consumption tax。...