Research On The Tax Burden Level Of Different Industries In China

Since reform and opening-up, our country has achieved rapid economic development, the national tax revenue and gross domestic product(GDP) has been improved. In 2013, the national tax revenue and gross domestic product(GDP) reached 11,995.991 billion yuan and 58,801.880 billion yuan. At present, the strategic adjustment of economic structure has become the main direction of transformation of the mode of economic growth, and industrial structure adjustment is the main content. The pattern of industry need to transform according to the needs of the development of the nation’s basic national conditions and times, because of the unreasonable industrial structure will become the bottleneck of economic development. From the factors affecting the development of industry, we can find that the tax influence the benefits and costs of economic activity though tax burden difference, and further affect the whole industrial structure upgrading and adjustment just thouthting changes in the allocation of resources in the industry and supply. From the industry perspective, from the tax revenue of the second industry and the largest proportion of GDP gradually transition to the largest proportion of the tertiary industry, form the industry pattern of "three, two, one". The poor co-ordination between the industry is often due to the internal industry caused by the imbalance of the development of the industry. Through the study of tax burden level, different industries to promote the optimization of industrial structure and economic development is of great significance for a long time.In this paper, on the basis of the existing literature summary, first analyzes the tax burden theory and industry development theory, collected three times from 2004 to 2013, the national and industry and its internal main industry tax revenue and the value of GDP, the macro tax burden by small-bore formulas to calculate their tax burden ratio, and draw the corresponding charts. Mainly analyzes the tax burden between the three industries, and comparing with the national overall macro tax burden; On this basis, further to the three industry internal tax analysis of the main industry.The research results show that from 2004 to 2013, the national macro tax burden increase year by year, the average tax burden is 18.34%, tax elasticity at 0.82 to 1.52. The first industry tax steady growth; The second industry average tax burden is higher than the national average, the trend of changes in consistent with the change trend of the national macro tax burden; The third industry average tax slightly higher than the national average, but below the industry average tax burden, and tax large fluctuations. Tax burden differences between industry, electricity, gas and water production and supply industry, real estate industry, one of the highest tax wholesale and retail; Transportation, warehousing and postal service, accommodation and catering industry tax burden level the lowest. Inter-industry tax rationality is not enough, especially the third industry internal industry tax burden differences. Based on these conclusions, the paper finally puts forward the related tax policy recommendations for upgrading industrial adjustment.