The Analysis Of The Tax Burden Under China's Tax System Optimization

The level of tax burden has always been a sensitive issue. Over the past decade, there has been the excessive growth in the China's tax revenue. People from all circles of life have expressed great concern and start heated discussion about if reduce the tax.In this paper, based on the domestic and foreign tax burden principle and the optimal tax theory, from the meaning and principles of the tax burden to start taking tax revenues + social security cost of small-caliber standards to measure China's macro tax burden level and fully investigate the whole process of China's tax burden changes. By the contrast with other countries, get the conclusion that the level of China's macro tax burden is not high, but the tax burden is not a fair conclusion. This unfair shows concretely as follows: there is a huge difference in the tax burden between different regions, industries, businesses and classes. At the same time, analyze China's tax structure, find the main crux of unreasonable tax structure and get the conclusion that the root cause of unfair tax burden is unreasonable tax structure. Therefore, to get fair tax burden, it is necessary to optimize the existing tax structure. There is no room for a large-scale tax cuts in China today, but according to the worldwide wave of tax cuts, as well as China's macro-economic pressure not yet fully recovered, take the structural tax cuts of increases and decreases and corresponding measures to optimize the tax system.