Analysis of China's Tax Burden and National Interests

since the tax came into being, the tax burden has been inseparable. The truth is self-evident, tax is compulsory, and the state obtains income from taxpayers free of charge, which is naturally an economic burden for taxpayers and the economic interests are bound to be damaged. There are many kinds of tax burdens, which are differentiated from the taxpayer's point of view, including individual tax burden of residents and tax burden of enterprises and institutions; Considering the tax structure, it can be divided into turnover tax burden and income tax burden. From the actual attribution of tax burden, it can be divided into nominal tax burden and actual tax burden. Nominal tax burden is the tax burden stipulated by the tax law; The actual tax burden refers to the final tax burden of taxpayers. The two are not necessarily equal. For example, the government collects taxes from manufacturers, and manufacturers pass on part of the tax burden to consumers by raising prices of goods. In this way, the actual tax burden of manufacturers will be much lower than the nominal tax burden. Both the taxpayer and the tax collector will pay attention to the problem of tax burden. Taxpayers naturally hope that the fewer taxes, the lower the tax rate, the better. And the government can't let the finances make ends meet and the debts are high; I don't want the economy to shrink and the tax sources to dry up because of the high tax burden. There are two standards to measure the tax burden: absolute standard and relative standard. Absolute number refers to the amount of tax burden; The relative number is the proportion of tax amount to tax objects (income, income, property, etc.), which is also the tax burden rate. Compared with the absolute number, the 7 relative number is more suitable for comparing the tax burden of tax objects, so it is always used by the government as the main basis for studying, formulating and adjusting tax policies. In practical application, the tax burden rate can be transformed into many indicators, which can be mainly divided into macro (overall) indicators and micro (individual) indicators. The macro tax burden is measured by the total social output. At present, there are two general indicators in the world, namely gross domestic product (GDP) and national income (NI). Therefore, there are two overall indicators of tax burden rate, one is GDP tax burden rate, and the other is national income tax burden rate. The tax burden rate of GDP is the proportion of a country's total tax revenue to GDP in a certain period (usually one year). And gross domestic product, including all products and services. Therefore, the tax burden rate of GDP reflects the tax burden of all products and services, and it has three scales: large scale is the proportion of government revenue in GDP; The medium caliber is the ratio of fiscal revenue to GDP; The small caliber refers to the proportion of tax revenue in GDP. The second macro indicator, the tax burden rate of national income, is the ratio of total tax revenue to gross national income. National income, different from gross national product, refers to the newly created value of a country's material production departments in a certain period of time. Thus, the tax burden rate of national income reflects the tax burden degree of new value. From this perspective, the tax burden rate of national income can better explain the accumulation of the country than the tax burden rate of GDP. Compared with macro-indicators, micro-indicators focus on individuals and details, and their perspective is the tax burden of a single taxpayer and a single tax. In the absence of tax burden transfer, that is, direct tax, it is expressed by the direct tax rate of net income, which is the proportion of personal tax burden to net income. In addition, all tax rates (gross output tax rate, added value tax rate, net output tax rate, etc.) can also be used as reference indicators. If there is tax burden transfer, it must be clear that the total burden rate is by no means the actual burden rate, it is only the relative burden rate. The allusion of "tyranny is fiercer than tiger" mentioned at the beginning of this paper can be described as a lesson for tax policy formulation. The level of tax burden must not be arbitrary. To determine the tax burden rate, we should generally consider two factors: economic factors and tax system factors. Economic factors are all-encompassing, involving all aspects of economic life. Taking the level of economic and social development as an example, the survey data of the World Bank show that the more developed the economy, the higher the per capita GDP, the more adequate the social supply, the broader the tax base, the higher the taxpayer's tax tolerance and the higher the tax burden. Take the macroeconomic policy as an example. If the economic development is extremely fast, the government will often adopt austerity policies to raise the tax burden and prevent the economy from overheating. On the contrary, if domestic demand is insufficient and investment growth is weak, we should consider reducing tax burden and expanding demand. In other words, the tax policy should act against the economic trend. The second factor that affects the tax burden is the tax system factor. Including the level of tax collection and management, taxpayer's legal concept, etc. In a country, if the level of tax collection and management is low, then when formulating tax policies, it is necessary to consider clearly whether the tax types and tax rates are set properly and whether all receivables can be collected. Otherwise, the taxes levied are just "the deaf's ears-decorations", and the taxes collected will not be collected, which will not only lead to a complaint of "too much taxes", but also directly affect the national financial plan. Most scholars engaged in tax research believe that the core of tax policy is tax burden. In a certain sense, the design of tax system is the design of tax burden. British economist Gerber said: "The technology of taxation is to pluck the most goose feathers and listen to the least goose crowing." This is a bit of a joke, but it vividly shows that the formulation of tax policy must find a suitable balance between the national financial needs and the taxpayer's affordability. The tax burden is too high, although the national finance is guaranteed, the enthusiasm of taxpayers will be dampened; On the contrary, the tax burden is too low, and taxpayers agree with it with both hands, but the state's fiscal revenue has not landed. This balance point is the reasonable burden point. Another principle of tax burden design is fair tax burden. All taxpayers are in the same tax environment and enjoy the same tax policy, which is fair tax burden. If some enterprises or individuals are outside the tax, or the same taxpayers are treated differently, there is no fairness at all. Scholars have different opinions on China's tax burden, and they have never stopped arguing. According to statistics, the proportion of China's fiscal revenue to GDP has been declining since the 198s. In 1985, this figure was 28%. In 1993, it fell to 16.85%; By 1995, it reached the lowest level in history, only 1.6%. According to some data, the tax revenue of developed countries should at least exceed 15% of GDP, and the proportion of tax revenue in GDP in China is low. In view of this situation, since the Ninth Five-Year Plan, we have begun to strengthen tax collection and management, and tax revenue has gradually increased. By 2, the proportion of tax revenue in GDP has risen to 14%, and this figure has a further upward trend. In this regard, many scholars have suggested that under the background of insufficient domestic demand and economic contraction, it should be an important task for the government to analyze the tax burden level of China scientifically and reduce the tax burden reasonably.