The Tax Burden in China:Reality and Optimization

This paper analyses the tax burden in China at macro micro levels and argues that the macro tax burden in China is still at lower level compared with that of other countries in the rest of the world.The rise in macro tax burden in China is just a recovery phenomenon of tax growth.In fact,the large increase in tax revenue lies in the quickly growing economy and the widening tax base.But viewing from the micro-level of tax burden, the tax burden of enterprises is heavy.This paper argues it is necessary for China to optimize the tax burden and tax system.