The Analysis On The Status And Factors Of The Regional Tax Burden Difference Of China

Tax burden is the main part of tax system and tax policy. As the focus of the means of economic regulation, tax burden reflects the tax policy and closely relates to economic growth, social stability and distribution Pattern of social benefits. Therefore, tax burden problem becomes the most sensitive one of the national economy problems. Currently,regional tax burden in our country is still uneven, it becomes a great obstruction to balance and coordinated development of regional economy. Firstly, through making the demonstrational analysis of the regional tax burden difference of China from 1998 to 2009 by Theil index, the author got the trend and the composition of regional tax burden. Secondly, through making the demonstrational analysis of the factors of regional tax burden difference by using the panel data from 2000 to 2009, the author got some factors which significantly affected regional tax burden difference and found out how these factors affected regional tax burden. On this basis, the author put forward some suggestions to keep the regional tax difference within reasonable limits.