Research On Gansu’s Macro Tax Burden Level

Tax burden is the measure of taxes borne by taxpayers, which reflectsthe tax distribution in respect of social product of a certain periodbetween the government and the taxpayers.The CPC Central Committee and State Council have made a majordecision to encourage the west area of central China, which is animportant task in promoting the development of coordinated. In thisarticle, the central province of Gansu Province is as an object of this study.In this research, this theoretical study and empirical analysis using themethod of combining, the empirical analysis, a combination of qualitativeand quantitative analysis, and use the comparative analysis of methods,from the historical and present,macro and micro, as well as from Gansuprovince and other Central Comparative province and neighboringprovinces in recent years, the tax increase is reasonable or not, theappropriateness of the tax burden in high or low, thereby to determine thelevel of Gansu Province, reasonable tax burden. So that the sustainablegrowth of tax revenue based on the best tax burden, based on the finalTax and the economy to achieve sustainable growth and a virtuous circlecan be realized.The article has a deep analysis of Gansu’s macro tax burden level.On the one hand, the article observes tax-related indicators, such asrevenue growth, the level of macro tax burden, tax structure, industrial structure and so on, to analyze the macro tax burden in Gansu. On theother hand, the article analyses three neighboring provinces. Thus, we cansee macro tax burden is too high or not in Gansu, and we can know howto better promote the rational development of Gansu macro tax burdenand make relevant policy recommendations.