The Analysis Of Macro Tax Burden In The Period Of China’s Economic Transformation

The tax is the social distribution of wealth between the country and the people, and the reasonable scope and extent of this allocation, as well as the structure and people’s endurance are all worth thinking over seriously. On the one hand, the relationship between the government and the taxpayers is developmental. The primary stage is mandatory and forced. With the improvement and development of political, economic and society, the relationship between the two turns from unidirectional mandatory into a two-way relationship between the reciprocal conditions and constraints. The government not only need to get the revenue, but also need to obtain a lawful and reasonable political status, while people can get better public environment and various public service by expressing their meanings to constrain the government. On the other hand, with the high-speed development of modernization, especially the development of the communication and information technology, social expression mechanism has significantly changes than that in the past, people’s voice had achieved importance and been spread to a certain extent. In2005,"Forbes" magazine calculated and ranked in the world’s tax burden, our tax burden is the second tier of countries, and in2007, China again ranked third heavy national tax burden. In media reports, the rank attracted broad public attention and discussion, extensive debate reflects the sensitivity of the community people and the degree of attention, as well as a strong understanding of the level of China’s macro tax burden needs. On a wide range of terms, China is still in a period of economic and social transformation, various situations are very complex, strong voice of the tax cuts, as well as China’s "12th Five-Year Plan" structural tax reduction goals, enhance the study of China’s macro tax burden and understanding of the requirements.The article consists of four parts. The first part is the introduction, including the elaboration of the research background and significance, presenting the angles and ideas by studying the existing literature. The second part is the economic transformation and the theoretical analysis of macro tax burden, including the connotation of economic restructuring, the principle and rationality of macro tax burden, as well as the internal logic of the economic restructuring and macro tax burden. The third section includes two chapters. Chapter3specifically analysis period of economic restructuring in China’s macro tax burden, firstly discuss the statistical coverage of the macro tax burden, followed by discussion of the evolution of the macro tax burden in China and abroad, from a comparative analysis of the macro tax burden of both horizontal and vertical dimensions of China’s transition. Chapter4is theoretical basis and on the basis of comparative analysis, from the level of economic development, the functions of the government, industry structure, fiscal expenditure structure and tax structure on China’s economy transition Period to make macro tax burden factor analysis. The last part is a summary and policy recommendations.Since the reform and opening up, whether China’s macro tax burden is high or low, different perspective has a different judgment. The author believes that the understanding of the macro tax burden is the premier choice for macro tax burden statistics caliber, because it is the most important and direct evidence for every researcher to make different judgments. Therefore, the article compares domestic statistical standards to foreign standards to demonstrate various calibers’ differences and emphasis, as well as the practical significance, and thus make choices statistical coverage description.Macroscopic tax burden on foreign historical levels, longitudinal changes in China’s macro tax burden, as well as horizontal comparison of the macro tax burden of our country and abroad, the article supposes that the historical level of China’s macro tax burden has a small fluctuation in the economic transition period. The largest fluctuation is before and after the main import substitution. Before the Import substitution, China’s state-owned enterprises to take profits turned over rather than tax financial income mainly, taxes accounted for a smaller proportion, scale and scope is very limited. After the Import substitution, the profits of state-owned economy is handed over in the form of taxes, so that the tax ratio to expand. However, with the devolution of power, the distribution system reform, the ratio of China’s fiscal revenue to GDP decreased year by year, until tax system reform in1994, tax revenue and fiscal revenue in GDP stabilized in recent years.In comparison with the foreign, small caliber in diameter, the total amount of China’s macro tax burden is lower than the other countries with economies in transition, and also lower than the average of the OECD developed economies and developing countries. As for the tax structure, our tax structure is irrational, and our dominant tax is the turnover tax since the reform and opening up, while the dominant tax of the Russia and eastern European countries in transition is income tax, which copied the modern tax system of the developed countries in the early transformation.The article considers the economic growth and industrial structure, terms of reference and financial expenditure, tax structure and tax collection levels to be the four aspects to lead this main difference of macro tax burden. With a low level of economic development and the growth mode is still extensive main growth industry relies mainly on the second and tertiary industries, the tax structure is unreasonable, pending upgrade. Meanwhile, China’s government functions and positioning fuzzy transition more confusing, did not clarify the relationship between the market and the government, so that the income is not standardized, spending unreasonable. Specific decision of the tax burden is the tax structure, under the premise of a certain level of economic development and government functions, the tax structure is a prerequisite for the economic development goals, while subject to the existing level of development and economic structure, develop out of this phase to adapt tax system, which determines the tax burden on the total amount and structure of our tax system over the years carried out many reforms, increased tax burden fluctuations, the current tax system and China’s economic growth and industrial structure together determine the high-speed growth in tax revenues. Collection and management level will also directly affect the level of macro tax burden, one is that the tax effort, the second is that the collection and management means that the rule of law level. China’s rule of law, the level is still low, especially the punishment is not enough, while the lack of a tax environment construction, collection and management tools are lagging behind, it is difficult to do the receivables are collected and equitable tax environment. General understanding with China’s national conditions of China’s macro tax burden should be closely linked together, the full understanding of the economic and social transformation in China since the reform and opening up, and will lead to a variety of complex issues and the effect.So, in order to improve the situation of China’s macro tax burden, the article proposes to change the mode of economic development and the transformation of government functions, strengthen the construction of public budget system and norms of government revenue and expenditure, further improving the tax system, strengthen the collection and management level, and to strengthen top-level system design and the establishment of the rule of law and social reform and optimization.The innovations include:First is the comparative analysis of the different caliber, which fully describes the calibers’ differences and compares the caliber of choice. And using a combination of three caliber comparison, comprehensive and objective elaborate tax income, financial income and government revenue associated differences, awareness and understanding of the level of macro tax burden as a basis to derive.Second is to combine the understanding of China’s macro tax burden with a specific background of economic restructuring, systematically analyzing the influencing factors of China’s macro tax burden, and evaluating and analyzing it from a systemic and dynamic perspective.