Macro tax burden is usually refers to a country in a certain period of tax revenue accounted for the current gross domestic product (GDP), is an important indicator of the level of the overall burden of taxation. From the relationship between tax and GDP, the main source of tax revenue from the second and three industries in GDP added value.
Through to a country in the longitudinal comparison of macro tax burden level in different periods, analysis of the coordination of the tax system of the improvement of the national economic development; through to different countries between macro tax burden level of horizontal comparison, analysis of a country's tax system and other national or international traffic tax differences.
Macro tax burden level is not only the result of the interaction between tax and economy, but also influences the development of economy and the scale of the government's control of the resources, and then affects the government's macro-control ability. Therefore, to determine the reasonable level of the macro tax burden is the basis of the government to raise funds through tax revenue, but also the starting point of regulation and distribution of economic regulation and control.
Since the beginning of 1995, China's macro tax burden continues to rise, a slight decline in 2009. From 2010 to 1995, the macro tax burden is 9.8%, 9.9%, 10.4%, 10.8%, 11.5%, 12.8%, 13.8%, 14.1%, 15.1%, 16.1%, 16.7%, 17.4%, 18.6%, 18.4%, 18.5%, 19.4%,,,,,,,,,,,,,,,,,,, respectively.
From 2005 to 2007 is China's macro tax burden in the rapid rise in the period, the average annual increase nearly 1 percentage point (here to calculate the tax by using the tax revenue "including the tax levied by the tax department organization, including tariffs, ship tonnage tax, agricultural tax, animal husbandry tax, tax on special agricultural products, cultivated land occupation tax, deed tax, no deduction of export tax rebate. Tax data from the State Administration of taxation accounting data.