The economic gap among the eastern, the middle and western districts in China is quite great because of imbalance in tax revenue distribution and tax burden distribution to some extent.

Tax burden, which is the measure of taxes borne by taxpayers, reflects the tax distribution in respect of social product of a certain period between the government and the taxpayers.

Tax burden, which is the measure of taxes borne by taxpayers, reflects the tax distribution in terms of social products of a certain period between the government and taxpayers.