Abstract
China’s value-added tax is levied generally. VAT is an important source of government’s revenue. The proportion of the tax burden is an important indicator in economic policy.
China formulates a unified value added tax ratio, but its corresponding burden ratio is different between enterprises. Some of the reasons for produced these differences is reasonable, and the others are unreasonable. The tax burden on enterprises of the analysis can help tax authorities to establish a set of standards, the proportion of the tax burden below the enterprises could be classified as key targets of their tax situation to investigate. In addition, we can identify the problems of these solutions, such as changes in the types of value-added tax、control of preferential policies、strengthen the tax authorities’ construction of supporting facilities. In short, we want to achieve the balance through a variety of tax burden percentage.
The article is divided into four parts, the first lists the tax rate and the rate of meaning, Part II sets out different tax rates in the main taxpayers, the same industry and different industries, different types of value-added tax the difference between enterprises, the third Part analyses the reason for these differences, the last part lists some advises.