Influential Factors of China's Tax Structure and Marco Tax Burden:Evidence from Time-series Data

China's tax reform will inevitably involve the restructuring of the tax system and changes of macro tax burden.According to the set model,the paper analyses the 1994-2008 tax structure in China and the factors that influence macro tax burden,and finds that some economic variables affect both the tax structure and the macro tax burden,some variables only affect the tax structure,but have no effects on macro tax burden.