The Structure Research On The Relationship Between China's Economic Growth And Tax Revenue Growth

The relationship between economic growth and tax revenue growth is an important topic in the economic field. According to the basic theory of economics, the relationship between economy and tax revenue are: economy is the foundation of tax revenue, tax revenue roots in economy, and tax revenue also counteracts economy, not only may promote economic growth, but also may impede economic growth. At the same time, in one country's tax system that uses the turnover tax as the principal part , the tax revenue growth is slightly lower than the growth rate or to keep pace with economic growth.During the past 30 years that China adopted the policy of reform and opening up, China's economic development has made remarkable achievements, and has maintained a high-speed growth. At the same time, along with deepening economic reform and the improvement of tax system, especially since the reform of the tax system in 1994, China's tax revenue is also showing a growing trend. However, after 1997 to implement a positive financial policy in China, China's tax revenue growth radio was more than 10% , and exceeded the growth rate of economic growth, The elasticity of the tax revenue reaches more than 2, Even if in 2008 the economic situation in a larger change, tax revenue has remained the growth rate of 18.8 percent, far exceeding the year's GDP growth rate of 9% . This phenomenon is really worth our thinking.The process of modern economic growth is essentially a structural problem. This paper focuses on the structure of economy and taxation. By using the way of econometric analysis, the paper analyses the relationship depth, and explains the phenomenon of the revenue's over-growth.This article is divided into six chapters. Chapter 1 is the introduction that introduces the research background, purpose, significance, research methods, and presents the relevant theories concerning the relation between economic growth and tax revenue growth. Chapter 2 analyses the relationship between China's economic growth and revenue growth, from the tax burden and the elasticity of the tax revenue. And it focuses on the factors that cause the revenue's over-growth. Chapter 3 is about the structure of GDP. Except non-tax part of GDP, the paper analyses the relationship in the theory and empirical way. Chapter 4 is about the economic structure in China. From the tax burden in different industries, different ownership structure , different regions, the paper analyses the relationship between economic growth and tax revenue growth specifically. Chapter 5 is about the tax structure, focusing on China's tax revenue changes and the reasons for changes, and analyses the revenue's over-growth. Chapter 6 is the conclusion on the other chapters'contents summarized and concluded.