A Research On Macro-tax Burden In Central Regional Of China

Macro-tax burden is the core question in the tax policy and the system. On one hand, it is affecting the state macro- control capacity; on the other hand, it is affecting the burden on enterprises and the citizens. Now, this paper will research macro-tax burden in Central Region of China. Then there will be some advice to be brought forward.This paper is divided into five parts:The first chapter is to introduce some theories on macro-tax burden. It contains the conception of macro-tax burden, the meaning of macro-tax burden, and some aspects which be influenced by macro-tax burden.The second chapter is to introduce Economic and Tax Development in Central Region of China. it can be found that the economic growth rate is slower than eastern and western region, and the economic aggregate is also less than the other region. The tax situation is not optimism.The third chapter is to introduce the macro-tax burden of Central Region of China. Compared with the macro-tax burden of eastern and western region, it can be found that Central Region is less developed, and the macro-tax burden there is lighter. By type of industry, the macro-tax burden of the secondary industry in Central Region of China is heavier. By the structure of taxation categories, the macro-tax burden of value added tax is heavier than other taxation categories.The forth chapter is to find the causations of the contrast on macro-tax burden in Central Region of China. Then, it can be found that the level of developing of economic, the industry structure of different region, the policies of taxation in different regions are the reasons.The fifth chapter is to bring forward some advices to rationalize the macro-tax burden in the Central Region of China.