From the point of view of the trend of the development of the macro tax burden (excluding social security contributions, from 1994 to 2006 of 13 years, basic macro tax burden in developed countries fluctuations between 22% ~ 25%, the macro tax burden in developing countries basic between 17% - 24% fluctuations. China's macro tax burden (excluding social security contributions) is basically between 10% ~ 17% fluctuations (see Figure 1).
Figure 1 China and developed countries, developing countries, the macro tax burden (excluding social security contributions) trend comparison
In 2005, for example, and the level of macro tax burden is higher in developed countries compared to Denmark, the level of China's macro tax burden low 33.6 percent; and the level of macro tax burden is lower compared to Japan, China's macro tax burden level low 1.65 percentage points. Compared with countries in the developing countries, China's macro tax burden is 19 percentage points lower than the macro tax burden, and China's macro tax burden is 1.85 percentage points higher than the low tax burden of Peru.