Study On The Macro Tax Burden Of ChongQing

Tax burden, which is the measure of taxes borne by taxpayers, reflects the tax distribution in respect of social product of a certain period between the government and the taxpayers. The height of macro tax burden indicates the concentration of distribution of economy by the government as well as the intensity of social and economy and financial function. With the establishing of market economy in our country, the importance of the relation between the tax and the economic growth is more and more concerned. Tax income needs to satisfy the demand of the government's expenditure, but it should not restrain the economic continual growths, economy is the headspring of tax, and tax has certain negative effect on economy. The key of the negative effect is whether tax incidence is proper. The tax burden actions the core contents, its influence to economy already present in our country. In recent years, the tax income has increased rapidly than the pace of the economy growth, therefore the tax incidence has been caused with an extensive concern and dispute. During the reform and opening, China's economy developed fast, while China is still a developing country. So, the principal objective is to seek economic growth so as to realize completely middle-class family and to rank in the high earning countries. From 1997 of ChongQing's direct-jurisdiction, the tax income has increased rapidly always, even not being general, more rapidly than the pace of the GDP, and the tax flexibility is more and more high. Therefore, it is very important in theory and practice to conduct thorough and in-depth study of the relation between tax burden and economic growth about our country and ChongQing. This thesis makes use of positive study and of standard study. It combines quantitative analysis and qualitative analysis, make a thorough inquiry about whether the growth of the tax income rationally, the tax incidence is proper, and the growth of the tax income will keep on with the comparison and analysis which are historical and physical, abroad and home. The thesis will study that the tax continual growth is based on the best tax burden, the ultimate aim is to make the continual, harmonious growth of the tax and the economy.