A Study On Tax Burden's Weight Of Macro-economy In China Which Is Based On The Viewpoint Of The People's Livelihood Expenditure

In recent year, with the exacerbation of domestic inflation and the improvement of the price level, our macroeconomic operation has appeared a special phenomenon as"wealth of the nation's resources and impoverishment of the people", maintaining the macroeconomic operation stable and ensuring the quality of public life have been an important goal of the tax reform in our country. Perfect and reasonable tax system and policy will build a good external environment for the macroeconomic operation and be benefit to the steady development of the macroeconomic; yet, improper tax system policy will increase operation difficulty, society risk and distort the allocation efficiency of social and economic resources.The tax burden has become the core problem of the tax policy and system. On the one hand, it affects national concentration ratio of financial capability and macroscopic readjustment and control capacity; on the other hand, it affects the tax burden level of enterprise and the resident, and restricts the development of economy. Because of the uniqueness of economy and tax structure in different countries, 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.As the main body of tax revenue, the aim of government is pursuing profit maximization. As an important part of the national income, the tax income becomes the main problem in the pursuit of economic growth in different countries inevitably. As a kind of fiscal revenue, tax is a gain of the government participating in distribution and redistribution of the national income and social product. At the same time, it obtains from the people and is for the benefit of the people, therefore, we do some research about our national heavy caliber's macro tax burden from the viewpoint of government's supply of public products and services. It can further explain the contradictoriness at social reality (Under the circumstance of the national economic strength becoming tremendous, yet, the residents feel tax burden heavy. This has become one of the causes of restricting our economic development). Considering tax as the price of public products and services and based on the previous studies, this article judges the tax burden's weight with the theory which is weather the rate of change of tax is consent with the slewing rate of the people's livelihood from the viewpoint of government's supply of public products and services, and makes a comparison between domestic macro tax burden and overseas. According to the above analysis, this paper brings forward some proposals, for example, structural reducing tax burden, increasing the social contribution, and so on, and the author provides ideas and reference for the tax system reform.Specifically, the article introduces the general theory of tax burden of China's macro-economy first and gives the use of indicators of the tax burden of macro-economy (heavy caliber's macro tax bearing rate, medium caliber's macro tax bearing rate and minor-caliber's macro tax bearing rate); Considering tax as the price of public products and services and based on the previous studies, this article judges the tax burden's weight with the theory which is weather the rate of change of tax is consent with the slewing rate of the people's livelihood from the viewpoint of government's supply of public products and services, and makes a portrait comparison, this meas we make a comparison between local government in China.In part four, according to the previous theoretical basis of the macro tax burden weight, we make a landscape comparison, this means we make a comparison between our country and other countries, which include The Developed Countries and The Developing countries. This article judges the counties' tax burden's weight with the theory which is weather the rate of change of tax is consent with the slewing rate of the people's livelihood or not. At last, the paper gets the conclusions and put forward policy suggestion to the taxation reform.