Rationality Analysis of China's Macro Tax Burden under the Background of Tax Reduction and Fee Reduction

Abstract

The macro tax burden is an important index to measure the overall burden level of a country. The international common index is the proportion of tax revenue to GDP in the same period. Macro tax burden is not only an important evaluation index of a country's financial health, but also an important reflection of a country's macro-control ability, as well as an important evaluation index of a country's economic policy formulation, fiscal policy implementation, monetary policy operation and political and economic environment improvement. It is of great significance to study the change of macro tax burden to guide China's economic policy making. Based on the background of tax reduction and fee reduction, this paper analyzes the current situation of China's macro tax burden, compares China's macro tax burden with that of typical countries in the world from different perspectives, analyzes the reasons for the differences between China's macro tax burden and micro tax burden, and proposes measures to further rationalize the macro tax burden.