Is China's tax burden high or not? In fact, it is difficult to summarize this problem in one sentence because the tax burden is too complicated. In my opinion, there is no consensus on the following issues in the current dispute of tax burden.The first problem of the dispute of tax burden is that we make no difference between the national tax burden at the macro level and the enterprise tax burden at the micro level.The second problem of the dispute of tax burden is that we ignore the differences of tax systems of different countries and simply compare the enterprise tax burden.The third problem of the dispute of tax burden is that we make no difference between "tax" and "non-tax" burden.In fact, the most important thing at present is to build a transparent tax system, and the feasible way is to carry out structural adjustment. It specifically includes: first, the focus is to significantly reduce the non-tax revenue, or cancel or merge into all kinds of taxes; second, we should increase the proportion of profits paid by state-owned enterprises to the public finance, or transfer part of state-owned capital to supplement the social security fund, so as to reduce the macro tax burden; third, we should build a legislative market business environment so as to reduce various costs other than tax.
