Study On The Level And Structure Of Tax Burden In China

The tax burden of China has aroused wide attention and discussion in public and academia.Some scholars have even put forward the statement of "death rate" and the "reduce taxes and reduce fees policy" is the current mainstream policy of government.By comparing the tax rate of our country with the tax rate of the developed and developing countries,this paper draws the basic conclusion about the tax level of our country.Tax burden level is closely related to the tax burden structure.The tax burden structure has a great influence on the tax burden of entrepreneurs.Therefore,in order to explain the objective situation of the tax burden in China,this subject must be analyzed in depth from the view of tax structure.This paper studies the level and structure of tax burden in China by using statistical data from Yearbooks and tax Yearbooks of China,OECD database and World Bank Database.In this paper,the tax burden level of China has been calculated in macro,median and micro perspective.Two measurements that including social security and excluding social security have been calculated when studying the micro perspective tax burden level.In addition,three aspects of direct and indirect tax,corporate tax and personal tax,income tax and non tax revenue of our country is analyzed,and the level and the structure of tax burden are compared with that of developed countries and developing countries in two cases that considering and not considering social security.Through the analysis of the basic conclusions about the level and structure of tax burden in China,the policy suggestions are put forward to improve the tax burden structure and reduce the tax burden in our country.The main methods used in this paper are literature research and comparative analysis.I established the research angle through the collection and study of the literature at home and abroad and on the basis of summarizing the achievements of previous studies.I compared the macro tax burden level of China with the foreign tax burden and compared the tax burden of different industries and regions in the middle level analysis.The macro tax burden analysis of small tax revenue caliber shows that tax burden in China was not high,but the tax rate of large tax revenue caliber is high compared with developing countries.From a longitudinal perspective,the tax burden level of our country has shown a downward trend.Compared with developed countries,tax rate of small tax revenue caliber considering social security and not considering social security are both low.Compared with developing countries,the tax rate of small tax revenue caliber in our country is basically equal to that ofaverage of developing countries.The high proportion of non-tax income in China caused the gap of level of tax burden between China and other developing countries.The result of the macro level tax structure analysis shows that the tax burden structure is out of balance in China.In the aspect of direct and indirect tax,in 2016,the proportion of direct taxes of China was 20% lower than the OECD counties considering social security.Not considering the social security,the proportion of direct taxes is 6% lower than the OECD counties.When considering social insurance,the tax burden of person of the US in 2016 is 45% higher than that in China,which indicates that the proportion of personal tax burden and corporate tax burden is seriously unbalanced in China.In terms of tax revenue and non tax revenue,the non tax revenue of our country accounts for about 50% of all government revenues,and the of projects of fee is complicated and need to be standardized.The median level analysis shows that the tax burden level and structure of different regions and industries are quite different.The tax burden of China is mainly burdened by the second industry and the third industry.The burden of agriculture,forestry,animal husbandry and fishery is very low.As for the tax structure of different industries,the direct tax proportion is higher in the first industry and the third industry.The direct tax proportion of the pharmaceutical industry,mining industry and the construction industry in the second industry is very low.Based in the analysis of different regions in our country,we know that the tax burden level of economically developed regions is often higher,and the proportion of direct taxes is also higher,i.e.the tax structure better.After the analysis,we draw a conclusion about the tax burden and structure of our country,and put forward some policy suggestions to provide reference for the reform of tax system in the future.The tax burden level of our country is higher than that of other countries,and it should be further carried out to reduce taxes fees.In view of the current situation of the high proportion of non-tax revenue in China,this paper puts forward the adjustment measures respectively.In non-tax income,the income of social security costs is too high and should be reduced.According to the low proportion situation of personal tax and direct tax,I suggest to reduce the VAT rate,improve the personal income tax system and levy property tax.