The factors that influence and pull the macro tax burden rise are many, the tax system is relatively stable under the conditions of the main economic and tax collection and management of the two major factors. The impact of economic factors on the macro tax burden is the most important, the specific performance in two aspects:
First, the industrial structure and industry structure change. To the "Eleventh Five Year" period, for example, in the "Eleventh Five Year" period, the second industry (especially is metallurgy, petrochemical, nonferrous metals, machinery manufacturing, coal, electricity and other industry) development speed is relatively fast, the industrial added value totaled 627376 billion yuan, with an average annual growth rate of 15.7%, faster than the growth rate of GDP, accounting for the proportion of GDP was 40.9%. Since the second industry tax burden is higher than the other two industry tax burden, therefore, the rapid development of the second industry makes the tax growth rate faster than the growth rate of GDP, thus stimulating the rise in the level of macro tax burden.
Two is to improve the quality of economic operation. Under certain conditions of economic development speed, the higher the quality of economic operation, the more tax contribution of enterprises, so that the level of macro tax burden will be improved, and vice versa. Tax collection and management is an important factor affecting the level of macro tax burden. Collection and management level is high, the collection rate is high, the macro tax burden also increases accordingly.
In recent years, with the gradual modernization of administration mechanism of continuous improvement of collection and management, the quality and efficiency of tax collection and the 1994 reform of the tax system occurred in significant changes, general levy tax rate is greatly improved and become direct reason to stimulate the macro tax burden is rising year by year.