The Research Of Macro Tax Burden And Its Impact On Economic Growth In China

In 2007,the sub-prime mortgage crisis in the US triggered the global economic crisis and became the most serious financial crisis and economic crisis for human society in the past hundred years.Even today,although the time has passed for ten years,both the international economic situation and the domestic economic situation are still complex and complex.The tax reform plan proposed by Trump intends to reduce the tax burden for American households and businesses,simplify tax structure and create jobs,so as to promote economic growth,but it will have a restraining effect on other countries'economic growth.So,how to curb the economic downturn,boost the economy,is also the Chinese government's central task on the moment.The macro tax burden is determined by the economic development,and the development of economy is also subject to the macro tax burden to a certain extent.In order to cope with the deep impact of the global crisis,China has implemented a proactive fiscal policy to stimulate economic development.From the point of view,with the "4 trillion" strong economic stimulus is exhausted,the excess capacity,the induced price increase generally,negative effect of lever stacking and foam focusing but increasingly apparent.Therefore,the use of tax essence to control economic growth has become the highlight of this round of macro policy operations".Since 2012,China's economic governance ideas gradually change from the "total expansion" to "structural adjustment" macro-control policies,pay more attention to the quality and efficiency of economic development,more attention to the market to play a decisive role in the allocation of resources,change from the point of application on the demand side to the supply side,which makes the focus of the active fiscal policy I China moves to the tax reform.In order to deepen the structural reform in the development orientation of the current supply side,to lay a good capacity to inventory,to leverage,reduce costs,controlling the risk of reform battle,in-depth study is imperative for China's macro tax burden.There are 7 chapters in this paper.The 1st chapter is the introduction.It discusses the research significance,research methods,innovation and shortcomings of the article.The 2nd chapter is the literature review on domestic and abroad,summarizes the basic theories of economic growth,the basic theory of tax burden,the relationship between the macro tax burden and economic growth,and summarizes the two aspects of domestic and foreign countries.The 3rd chapter is the analysis of the related theory,the macro tax burden first,analyzed the connotation of the macro tax burden,defined the basic concept,the macro tax burden and statistical indicators;secondly,the main factors affecting the macro tax burden;secondly,analyze the mechanism of macro tax burden affects economic growth;finally,the relationship between theory macro tax burden and economic growth and the theory of optimal tax burden is expounded,which lays the theoretical foundation for the following empirical analysis.The 4th chapter expounds and analyzes the historical evolution and present situation of China's macro tax burden.First of all,this chapter will be the process of tax reform since the three time periods are elaborated;secondly,for calculation and analysis of the level of tax burden and tax structure in China;finally,the causes and problems of China's macro tax burden analysis.The 5th chapter is the empirical analysis,firstly,makes an empirical analysis on the impact of China's three large caliber macro tax burden on the economy;secondly,China's regional tax burden on the empirical analysis of regional economic growth;thirdly,the industrial structure of China's macro tax burden is analyzed;finally,to calculate the optimal macro tax burden in china.The 6th chapter is about the experience of macroeconomic tax burden control in foreign countries.This chapter through the United States,Japan,Germany,France and other countries of the macro tax burden related policies combed,summed up other countries through the macro tax burden to adjust the experience of economic growth.The 7th chapter is policy recommendations.Put forward in the current context,through the adjustment of the macro tax burden to promote economic growth of relevant recommendations.