| Summary: | This paper uses empirical method to analysis and define the MTB level from 1978 to 1998, 20 years after China's reform and opening, explore the reason of proportion decreasing of tax revenue at GDP. Paper tries to find the formation of inconsistent of enterprise's heavy burden and fiscal tightness existing side by side, seek for the thinking and countermeasure of this contradiction, and provide scientific basis to define and adjust China's tax burden level rationally. This paper uses empirical method to analysis and define the MTB level from 1978 to 1998, 20 years after China's reform and opening, explore the reason of proportion decreasing of tax revenue at GDP. Paper tries to find the formation of inconsistent of enterprise's heavy burden and fiscal tightness existing side by side, seek for the thinking and countermeasure of this contradiction, and provide scientific basis to define and adjust China's tax burden level rationally. This paper uses empirical method to analysis and define the MTB level from 1978 to 1998, 20 years after China's reform and opening, explore the reason of proportion decreasing of tax revenue at GDP. Paper tries to find the formation of inconsistent of enterprise's heavy burden and fiscal tightness existing side by side, seek for the thinking and countermeasure of this contradiction, and provide scientific basis to define and adjust China's tax burden level rationally.
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