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| Author: | An, Tifu Yue, Shumin |
| Title: | An analysis and assessment of the overall level of tax burden in China and its adjustment (original in Chinese) |
| Journal: | Economic Research Journal (c)
1998 : 3, p.41-47 |
| Index terms: | TAX ASSESSMENT TAX REVENUE CHINA |
| Language: | chn |
| Abstract: | The study is an attempt 1) to make an objective analysis and assessment of the present level of tax burden in China, 2) to explore the reasons for the decreasing proportion of tax revenue in GDP,3)to find out the genetic mechanism of the contradiction that heavy tax burden for enterprises and the government's financial difficulty coexist, and 4) to suggest ideas and methods for solving the contradiction, and they can serve as a theoretical basis on which the level of tax burden can be decided scientifically and adjusted rationally. |
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