【Abstract】wWw.shuoshilunwen.com Decades of reforming and opening up, China has witnessed rapid economic development, but go along with economic growth, social inequality, widening regional disparities and other social problems are becoming increasingly prominent. Regional disparities through general socio-economic and even national security will bring about negative effects:Regional Disparity in general affect a country’s overall economic growth. According to "bucket theory", the development of backward areas will ultimately restrict the development of the country’s development level and conditions; region disparities can lead to high unemployment and serious inflation, which affects a country’s macroeconomic stability; the efficiency of the backward areas easily spill with large regional gap, dampen the enthusia of the development of backward areas is not conducive to social stability.The order of the current level of actual tax burden in all regions is the eastern coastal provinces, the western region and central region. As China’s rapid economic development, regional tax burden also show a gradual upward trend, but the rise was quite different. Level of tax burden increase rapidly in eastern municipality and in eastern coastal provinces, central and western regions was stable development trend.In this paper, a large number of collection data which based on the 31 provinces of China is divided into four regions, reveal the relationship between the seven assumptions (economic development, industrial structure, tax structure, the price level, ownership structure, level of tax collection, and the living standards) and tax burden. Around the assumption propose the ideas and methods, and build a measurement model, set,nine indicators such as the per capita GDP, the proportion of secondary industry, tertiary industry, the proportion of value-added tax. The empirical results are representative. The proposition of reducing the overall tax burden, optimizing our tax structure, unifying tax policies in China, paying attention to the level of tax collection which based on the empirical result will make some inspiration on a new round of tax reform in China.
【关键词】 税收负担;税负差异;地区间税负比较;【Key words】 tax burden;Tax differences;Comparison of inter-regional tax;