Study On The Relationship Between Value-added Tax And Economic Development In Shangrao City

Recent years,Value-added tax and economic growth in ShangRao City reached new height.Whether there is the problem of high tax burden of value-added tax? Is value-added tax and economic growth harmonious? Economy determines tax revenue and tax revenue reacts up on economy.From the angle of value-added tax,the problems of how to take effective countermeasures and measures to promote the sound and rapid eco-social development in Shangrao City are put forward.It is accorded with the overall requirement of economic development of Shangrao City and complies with the scientific development trend of the history.It is useful to promote economic development,strengthen tax collection and management and improve "two proportion".It provides certain reference for underdeveloped regions to speed up the development.Based on the introduction and referrence of part western economic tax theory and practice,the paper comprehensively analyzes the standard and relationship between the tax and economic development.From the two main lines of the internal analysis of Shangrao City's index itself and the comparison with other regional's index,employing empirical analysis and measurement analysis,it systematically studies the relationships between value-added tax and GDP,between value-added tax and the total retail sales of consumer goods and industrial added value,between the characteristics and elastic coefficient of value-added tax in Shangrao City.It believes that the total value-added tax,tax burden are closely related with economic development and significantly Positive related in Shangrao City,they overall harmoniously develop.However,there are also a series of problems which are small total value-added tax,big tax optimizing space.Particularly through comparison with selection of Nanchang,Ganzhou,Jinhua City,Shangrao City has a bigger difference.The main reason for these problems is the low level of economic development which shows the relatively slow economic development,the low economic benefit,the poor economic structure,tax collection and management to be improved,the inefficient tax preference,and the factors of both government financial pressure and the development of the enterprise itself.Therefore,this paper puts forward relevant countermeasures and suggestions,that is, accelerating the agricultural industrialization,implying section regional agriculture economy,forming taxable GDP,with a new type of industrialization as the core, vigorously promoting the industrial park construction,formating industrial cluster, positively accepting the gradient transfer of eastern industry.It also suggests accelerating development Of the third industry,focusing on the development of tourism and business and impelling urbanization process,vigorously developing the private economy,improving the ability of independent innovation,further opening to the outside world to promote industrial upgrading.Improving tax collection and management level,with enough good use of tax policy,actively serving economy development are also suggested.Finally,this study is summarized and the paper presents the possibility and direction of further research.