It is through the different tax burden on different economic business to get its impact on economy. The tax burden policy is the key factor to effect the national economy. Whether it is rational or not has important influence on economic life. The article offers a general introduction to the definition,types, principles and quantitative index of tax burden. And then ,it analyses the reality and reasons which result in irrationality of tax burden in CHINA now, introducing its negative impacts to Chinese economy and public life. By combining the current event in Chinese economy and the tax reform trend all over the world, it suggests the ways to improve our tax burden policies in order to get the optimal resources allocation to meet the need of tax income requirement. |