Tax burden has always been a focus for the world and its influence on industrial upgrading needs to be further researched.Based on the analysis on 90 countries,we find that the level of macro-tax burden is steady on the whole,and micro-tax burden is decreasing slightly.There is a reverse change relation between tax burden and economic development level.The same goes to industrial upgrading.In the future our country should take replacing business tax with value-added tax as an opportunity and gradually decre...
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