The Dispute and Inspiration on the Macro-tax Burden in China ——Based on China's Fiscal and Taxation System Defect

Governments,tax-payers,tax experts have made different judges on our current level of the macro-tax burden,which is caused by the defect of our fiscal and taxation system.Therefore,in order to eliminate the understanding difference in the tax burden,it is necessary to redefine the scope of government tax revenue and accurate measure the level of China's macro tax burden.Tax expenditure systems must be established,tax collection and management must be strengthened to eliminate the nominal tax rate deviation to the actual tax rate.The people's well-being public finance must be established to unify the taxpayer rights and obligations.The proportion of indirect tax must be lowered to reduce the tax burden shift impact on consumers.The tax legislative power must be decentralized to reduce the non-tax revenue burden.