A Study On Macro-tax Burden Of Jiangxi Province

For the last time, the increase of tax equaled the increase of GDP in 1996 at about 15%.After that, the tax income of China boomed at the speed about ten percent higher than that of GDP. Thus, China's macro tax burden exorbitant again people's attention. However, a particular region has become concerned about the tax burden is not enough, and domestic scholars in a particular area of the main macro tax burden tends to qualitative research and comparative (including horizontal and vertical comparison), and most of the quantitative analysis only ignore the special background of the transition period. Therefore, this paper that the evaluation of a country or region is high or low tax burden should not just from the government revenue to GDP, inspection, investigation should be carried out from its economic effects.Based on this, the tax burden from the macro-economic perspective of the dialectical unity between, along the "theoretical definition-An Empirical Analysis-Strategies," the general research ideas, with the help of public economics, new public management theory and public policy analysis theory using the standard analysis, empirical analysis and comparative analysis methods.First, since the tax system reform in Jiangxi Province detailed description of the tax burden, the reference to the tax burden of domestic and foreign scholars on macroeconomic research and effective tax burden combined with relative criteria reasonable tax burden of Jiangxi Province made preliminary judgments Reached the level of macro tax burden in Jiangxi Province is "low", the Jiangxi Provincial Government in the public service is "absence" phenomenon, but it coordinate economic development; After this paper examines the economic effects of the tax burden of Jiangxi Province, found that the overall tax burden is relatively reasonable, can better coordinate economic development, but the macro-tax structure up negative, although in recent years the industrial structure and tax structure in Jiangxi Province has been adjusted, but there is still non-balanced development of industry and the tax structure or the turnover tax as the main taxes, unfair distribution of taxation and other issues.In the short term it can be consistent with the "giving priority to efficiency with due consideration to fairness" general principles of economic development, but in the long-term and combined with the trend of social development, it is necessary to optimize the structure of macro tax burden in Jiangxi Province, in order to achieve Provincial tax burden and the social, political and economic coordinated development; Finally, based on empirical analysis in the article and combination of specific conditions and specific situation in the province of Jiangxi, Policies and proposals put forward to further optimize the structure of macro tax burden in Jiangxi Province, in the industrial structure, tax structure, financial system and tax administration.