Research On The Optimization Of Macro Tax Burden In China

Macro tax burden refers to the overall tax burden level borne by the residents and enterprises of a country or region.It is usually measured by the ratio of the government revenue of a country(or region)to the gross domestic product of the country(or region)over a period of time(usually one year).In recent years,many experts and scholars believe that China’s macro tax burden is too high,and enterprises are increasingly demanding to cut taxes and fees.The Chinese government immediately implemented a series of "cut taxes and fees" policies.According to data,the scale of tax cuts and fees in 2019 exceeded 2.3 trillion yuan,accounting for more than 2% of GDP.With the tax reduction and fee reduction in the past two years,China’s macro tax burden has been continuously reduced,but still some people think that the current macro tax burden in China is higher,the tax burden of enterprises is heavier.Theoretically speaking,there is an optimal macro tax burden level to maximize the economic growth,so it is necessary to study whether the current macro tax burden in China has reached the optimal level and the optimization of the macro tax burden scale and structure.The core issue of the macro tax burden is the tax issue,which reflects the government’s ability to concentrate social wealth and perform government functions.The research on the level and structure optimization of the macro tax burden in China is of great significance to the sustainable development of China’s economy.This paper by the endogenous economic growth model,barro model to deduce the formula of calculating the optimal macro tax burden level,and then to our country in 1998-2018,the foundation of this 21 years economic data,using solow residual method,the perpetual inventory method to derive the calculation parameters,the optimal macro tax burden level need to use these parameters to calculate the optimal macro tax burden of China’s current level of 22.4%,with three kinds of diameter of the macro tax burden in our country through the contrast the average current macro tax burden level in China is on the high side;Then from the big,medium,small three dimensions of our country’s macro tax structure optimization problem is analyzed,put forward the macro tax structure problems;Finally,some Suggestions are put forward to solve these problems.