Study On Macro Tax Burden

Macro tax burden not only affects the resource in control of government from the macro point, but also affects the resource enterprises and citizens which they've been assigned from the micro angle. It is an important reflection of national income distribution. During the three decades of the Reform and Opening up, the total amount of resource in control of the government section presents a U shape, changing from the original"the Decentralized"form to the"compete with the people"form. At the same time, the growth rate of government revenue has far exceeded national economy. The theme of this paper is about the relationship between national income distribution government induced and the high speed of economic growth, especially the paradox between them. Furthermore, we would like to deepen the understanding of how it is conducted.In this article, I firstly analysis the concept of the macro tax burden and the misunderstanding existed in the academic study of tax burden, holding the point that we should not overlook the background and significance of the term. At the same time, the evolution of the meaning of tax burden was outlined and a redefinition of macro tax burden was made. Government's resource allocation power shouldn't be seen as the burden citizens and enterprises beard the general price of government service system which the government and citizens formed a reciprocal relationship.Secondly, I have done some research on the measurement of general price of government service and divide it into six parts from the extent in control of financial department, respectively, for tax, non-tax revenues, off-budget revenue, non-compliance"little treasuries", bribery and the non-monetary form of government's resource allocation power.Finally, I have done some research on the connection between the national income distribution and the high speed of GDP from three aspects: institutional advantage, public expenditure and the GDP statistics system. And in use of the key events, China's Development and Opening up can be divided into three phases, including the Development and Opening up, tax system reform and joining the WTO. And the main reasons of the growth of these three stages were analyzed.