| Abstract | based on sufficient analysis cause decomposition of macro tax burden,the paper concludes that on the longitudinal relations, local tax increases higher than the central tax,and local tax burden improves mainly from the business tax, land value-added tax and other various taxes;The consumption tax, business tax, enterprise income tax explains rising of the main part of the macro tax burden in recent years;regional tax burden difference deviates from the corporate income tax and value-added tax and tax sources; on the local tax, enterprise income tax, business tax, personal income tax,VAT gap jointly explains the tax gap among the regions;from the industries,industry, wholesale and retail trade, finance, real estate is the main industries of tax burden , whose reason is the different tax system directed on different industries;on the enterprise sector , increasing tax burden of enterprise mainly comes from the business tax and enterprise income tax; on the residential tax, personal income tax system and social security system don’t improve residental income distribution and from the time dimension the tax burden on residents shows a rising relatively obvious and slow trend . Based on the reason decomposition, the paper analyse macro tax burden effect, thus puts forward countermeasures. |