At the second session of the National People’s Congress meeting, the draft 2013 budget report was submitted which showed that the 4 types of government income, i.e. the public finance income, national government fund income, the total income of the National Social Insurance Fund and the national state-owned capital operating income generated a total income of 18.48 trillion yuan accounting for 35.58 percent of the gross domestic product (GDP).
China’s tax burden issue is often attracts the domestic discussion, and people’s major concern is about the income not included in the Census and Statistics. However, it is generally accepted that the overall tax burden level in China had exceeded 30% since 2007. And according to IMF data based on various government statistics in the year of 2009, the average tax burden level among the surveyed 23 developed countries is 43.3% and the average of 35.6% was found among the 24 emerging and developing countries (regions) suggesting that the level of 35.58% tax burden level is not really high from paper.