Henan Province Land Tax Research, And Economic Growth

Taxation is a necessary government activity during marketing economy, and it's the main source of government fiscal income. The increase of tax revenue depends on economic development, what's more, in one hand economy is the headspring of tax, the economic development decides tax revenue, on the other hand tax revenue counteract on economic development that it regulates economic development. Since 1994, china has been practicing new tax system, two tax systems—central and local tax system establish step by step, and divide the category taxes to three taxes: central tax, local tax and central-local shared tax. Local tax revenue relate to Local economic development more closely, local government can carry out a lot of tax policies or tax measurements to promote local economic development, on the same time increase fiscal income.The article utilizes the qualitative analysis and the quantitative analysis unify, the standard analysis and the real diagnosis analysis unify the research technique, which the total quantity analysis and the structure analysis unify to estimate the optimal level of Macro local tax burden. This article altogether is divided to five parts. The first part introduces the research goal and the significance; the research ideas and methods,the basic framework of the paper and innovative contents. The second part is the analysis of He Nan province's local tax revenue, at first raise the key notions of local tax revenue, and then analyze the total amount and the structure of He Nan province's local tax revenue. The third and the forth part studies local tax revenue and economic development in He Nan province. This part emphasizes on examining He Nan province's local economic development condition and local tax revenue development condition, and analyzes the relationship between tax revenue and GDP, concludes that there has long-term co-integration relationship between tax revenue and economic development, and we get the optimal level of Macro local tax burden is 8%. The sixth part is about policy suggestions. Based on the outcome of analysis, brings forth measures and suggestions to further He Nan province's economic development.