Abstract:We take our country A shares local state-owned listed companies from 2004 to 2012 as study samples, and divide them into state-owned enterprises controlled by provincial and municipal governments, testing different political achievement demands of local government at all levels in state-owned enterprises' control and tax burden. This study finds that: political achievement demands of local government, such as fiscal surplus, the relative economic growth rates, unemployment rate and so on, significantly affect the degree of local control of the state-owned enterprises, and different administrative levels of government have different political achievement. The degree of control of local government has a significantly positive correlation with corporate tax burden. Compared with the provincial government, the tax burden in the corporate controlled by municipal government is heavier. This fully demonstrates that increasing the enterprises' tax burden controlled by the local government is a significant approach to achieve political achievement demands for the municipal government.