WANG Dehua,LI Qiong：Comparison Between the Regional Macro Tax Burden Difference andthe Regional Corporate Tax Burden Difference——Research Based on the Decomposition of Industrial Enterprises Data

Abstract：Based on the industrial enterprises data in 2007, this paper uses the decomposition method to identify the difference of corporate tax burden between 30 provinces and the benchmark provinces, Jiangsu Province, and then compares the difference of corporate tax burden with difference of macro tax burden.We find that it is a ubiquitous phenomenon for similar enterprises to pay significantly different tax in different provinces.Basically, the relation between the macro tax burden difference and corporate tax burden difference is the same, but the absolute value of corporate tax burden difference is much smaller than macro tax burden difference, and the scope of the corporate tax burden difference and macro tax burden difference, is not in strict correspondence.While China shared a unified national tax system, the prevalence of corporate tax burden difference revealed local government's tax collection capability; difference in tax collection capability brings difference in corporate tax burden, which in some extent, explains the inter-regional macro tax burden difference; but other factors may matter.Therefore, there is a certain reference value of the common way of the government to find loopholes in tax collection by analyzing the macro tax burden, but the conclusions should get prudent analysis.The decomposition method may be more helpful to find loopholes in tax collection.

Key words： Macro Tax Burden    Corporate Tax Burden    Regional Difference    Decomposition Method

source:Finance & Trade Economics ,No.3,2015