Abstract: This paper applies such indexes as macro tax burden, tax elasticity and tax coordination index to calculate the tax contribution of China’s three industries. The results show that the second and third industries are the main tax bearer, and the third industry has the greatest tax contribution. Meanwhile, the eastern region is the main bearer of industrial tax burden, and has excess tax contribution, while the central and western regions depend more on the construction industry and the realty business than the eastern region. Therefore, we should perfect the agricultural tax system to promote the development of the primary industry, further standardize the turnover tax to lessen the tax burden of the third industry with value-added tax replacing business tax, and apply the corporate income tax policy to accelerate the readjustment of industrial structure in the central and western regions.

Key words: three industries; tax contribution; tax burden; tax policy adjustment