A Comparative Study On Tax Burden Index Of China

Since2009, Forbes published the "Tax Burden Index", our country set off a discussion of the tax burden is too heavy. However, based on China’s national conditions, the index can not measure the tax burden on our residents, so investigations and researches have been done widely and deeply by experts and scholars on how to accurately quantify the burden of individual residents.The purpose of this paper is in the narrow diameter macro tax burden, individual residents will pay taxes, enjoyed their own level of public services provided by the government in daily life, perceived degree of severity of the individual’s tax burden for accurate quantification. And the result of this quantization, the index is called Tax Burden Index, referred to TBI.This study is based on theoretical research literature on the impact of the tax burden on the constraints, the practical impact indicators by designing public perception of the tax burden, combined with the theoretical basis of the literature and statistical analysis method, a set of tax index analysis system and calculate the country in the east,27provinces and western economic zone, municipalities TBI. Research is divided into five parts:The first part introduces the definitions and constraints tax index factor. The part is the theoretical starting point of the study, the follow-up on how to establish a system of associated constraints on tax index analysis, analysis, lists and tax index.The second part is the preparation of tax index questionnaire. Through the design of the tax Measurement Index System,it contains a subjective question,19objective questions of tax index questionnaire and questionnaire distributed nationwide.The third part, the tax burden index evaluation. By finishing the analysis of the questionnaire, the right to re-analysis of the indicators, the definition of tax calculated index TBI, and to calculate the tax index Central, East and West regions and27provinces of China.The fourth Part discusses the tax burden index. It verifys detailly that the central region of China have the highest tax burden index, and the western region’s index is lowest. Then the27provinces and comparative analysis of the tax burden index, which elected representative cities in Guangdong, Fujian and make a detailed argument.The fifth part makes relevant policy recommendations to reduce the tax burden index, Including the optimization of the existing tax structure, improve people’s livelihood system, tax incentives and other adjustments.