Rui Wang
Abstract
Based on the relationship between local tax burden and macro tax burden,this article discusses internal and external factors influencing local tax burden and proposes some approaches in economy,tax system and legislation to local tax burden optimization.
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Based on the relationship between local tax burden and macro tax burden,this article discusses internal and external factors influencing local tax burden and proposes some approaches in economy,tax system and legislation to local tax burden optimization.
Key concepts: Legislation, Value-added tax, Economics, Business, Indirect tax, Public economics, Tax reform, Ad valorem tax