The 10th Five-year Plan "period, Xiangtan City, The National Tax Macro Tax Burden

With the hightly development of china"s ecnomy, and china"s taxation was gradually becoming perfect, taxation has played a great role in the market economy, the relationship between tax and GDP had been an extremely key factor in the market economy system. So macro tax burden has been publicly noted as a sensitive issue.There are large varieties of factors that affect the height of macro tax burden in a country or a region. In respect of macro method,there are level of economic development,the range of government"s function,the system of economy etc. In respect of micro method,there are the system of distribution, taxation,and the factor of taxation system,such as tax rate,foundation of taxation,preferential taxation,etc,between the country, enterpriseand individual. Additionally,there is a lot of economic factors and anothers.Summarization,there are three factors wicth influencing the height of macro tax burden in a country or a region,such as the level of economic development, the taxation policy and the level of tax leveying.This esay beginning with analyzing the macro tax burden and the tax resilience changing tendency of XiangTan State Tax Bureau, selecting the factor of tax leveying to analsye,to look for the way to heighten the level of macro tax burden,and analyseing to restructure the work of analyzing the macro tax burden in the basic unit. On this foundation, takeing into account to construct "the mechanism with concerted efforts of tax analyzation, takpayer evaluating,taxpayer overseeing and examining" in the basic unit(it"s city or county). To the basic unit,this esay is a guiding compass.