Comparative Study Of Chinese Regional Macro Tax Burden

In recent years,China's economy has been sustained and rapid development,at the same time,regional disparities are gradually emerging,and be taken more and more seriously.Too great regional disparities will impact on the whole countries'economic growth,according to the " bucket theory”,the development of backward regions will finally restrict the development and standards of economic,while also causing higher unemployment and severe inflation,make easy to happen efficiency spilling in backward areas,and dampen the enthusiasm of the development in the backward areas,is not conducive to social stability.Where the difference macro tax burden between the areas is one of the important factors,which leading to non-equilibrium between the regions of our country.In this paper,based on the existing theories,divided 31 provinces of our country into three regions,compared China's macro tax burden level.Along with the rapid development of China's economy,the regions'level of macro tax burden show a gradual upward trend,but the scope of rise are quite different:The level of economic development of the western region is lowest,but its macro tax burden is higher,not only higher than the central region in long-term,which has a medium economic development level,but over the past two years,even more thanover the eastern region with highest economical development level.So that,China's macro tax burden obvious regional imbalance.On this basis,proposed suppose between the macro tax burden and economic development level,the industrial structure,the tax structure,import scale,tax collection level.A round the above assumptions set up six indicators,they are capita GDP,the secondary industry proportion,the tertiary industry proportion,the proportion of value-added tax,the proportion of imports,the capita tax.Through regression analysis by panel date to determine the main factors causing differences among our regional macro tax burden,as well as the impact degree of these factors influence on the regional macro tax burden,by comparing the impact degree of these factors influence on the regional macro tax burden,there provide some reasonable and feasible policy recommendations:Accelerate the development of western economy;Develop The second and third industry,promote the development of western region of the first industry;Adjust the VAT tax way;Promote the export trade in the west.The above analysis provide theoretical basis for improve the degree of difference of regional macro tax burden,there are great practical significance to achieve the coordinated development of regional economy,promote equitable distribution of social,ensure he government balance,consolidate national unity and promote national unity.