The Research With Regard To The Level Of Tax Burden In China

The macro control means of the government include the economic means, the administration means and law means. Since the market economy system was established, the government pays more and more attention to make use of economic means, and the tax policy is a means which can not be substituted, exerts increasingly important function. As the "core" of the tax system reformation, construction and the tax policy choice, the problem of tax burden becomes a hot issue which was studied by the economist and tax administration in recent years. The macro tax burden takes to mean the economy burden level of taxpayer comes from nation tax in a certain period. It reflects backlog and consume level inside a nation or region, and it is also a comprehensive economic index which be influenced by its politics, economy, the finance and tax system etc. Now, there are many different theories and viewpoint concerning judge macro tax burden level high or low, and it cause a series of issue on drawing up macro economic policy in our country. Therefore, appointing a reasonable tax burden level and making finance and tax policy scientifically are very important for strengthen the ability of tax policy to control and adjust the macro economy. They are also very important for financing public income of government and realizing the economy development target of government and promoting economy developed continuously and healthily.How to evaluate and define the reasonable level of tax burden in a certain period? As far as we all know, the economy decides revenue from tax, and the revenue from tax takes adverse effect in economy. The total amount of economy and the speed of its development decide the quantity and the growth speed of the revenue from tax, the quantity of the revenue from tax and the variety restrict and influence the speed and the level of the economic development. If the revenue from tax takes a low proportion of GDP, leave ample funds in production, the growth of economy may be more quickly. But the development of the public enterprise in social may be influenced badly because of the shortage of funds, and it would also influence economy that we expect to keep on a long-term growth. In contrast, if the revenue from tax takes a high proportion of GDP, the funds for the development of social public enterprise is ample, so the social public enterprise would develop more quickly. But the growth of economy may be influenced badly because of the shortage of funds. So it is required to appoint a reasonable scale of government revenue from tax in any times, and then make a reasonable level of tax burden. On this level, the revenue can satisfy a government's demand, and also in a range that the society could receive, then it will not produce a negative effect to the economic development. Only the revenue from tax has a appropriate proportion in GDP, then various social businesses could attain a positive coordination development when promoting the economy to keep on developing on a stabilize and quickly speed. This text tries to start from the related theories of macro tax burden, making a comparison of the macro tax burden between China and other nations or regions, analysis currently macro tax burden level problems exist in our country objectively, and look for methods to solve these problems. For the sake of studying reasonable tax burden level, this paper quoted the analytical method of game theory, and pose the viewpoint that the government should consider not only income & control target of itself but also a target of maximize the income of the taxpayer when it makes the choice of tax policy and tax tool because of the existence of tax game relation between the government and taxpayer. In consideration of the influence of tax policy imply upon the behavior choice of taxpayer, the definition of the tax burden level has to owe a kind of mechanism that encourages the taxpayer to pay tax honestly. In this circumstance, the tax burden level really can't pursue the tallest value from theory but secondly."It peep leopard in the tube, it is thus clear that one spot", this text take the analysis of tax burden in Xiangtan City trying to study how to define the reasonable tax burden level under the socialism market economy condition in our country, thus realize positive development of the economy, achieve the virtuous cycle of the economy and tax.