The debate on the tax burden is growing among Chinese as they become more conscious about being taxpayers. A recent Chinese Academy of Social Sciences report has added vigor to that debate by saying that "the per capita tax burden in China is nearly 10,000 yuan ($1,633)".

Perhaps taxpayers' misconception about "per capita tax burden" is to blame for the renewed debate. "Per capita tax burden" is the same as "average fiscal revenue". Academics and government officials are known to use the concept of "macro tax burden", which takes into account the ratio of total government revenue in a country's GDP. But the concept of "per capita tax burden" is relatively new to us.

The difference in the expressions of "per capita tax burden" and "average fiscal revenue" can be significant. Although the two terms refer to the same thing economically, people could derive different meanings from them. If we quantify the tax burden to every single citizen, people will dislike it. But they will be more than happy to accept an increase in average fiscal revenue.