Study On The Relations Of China’s Tax Revenue And Economic Growth

Tax is the government’s main source of income, is an important means of government adjusting theeconomy. A large number of theory and empirical studies show that the effect of tax on economic growthcan be positive stimulation can also be negative inhibition. Based on our country tax revenue andeconomic growth as the research object, from the perspective of positivism in tax inspection on economicgrowth role properties (positive stimulus or reverse inhibition). It is concluded that the series of importantconclusion, research shows that, no matter from time or from the perspective of the space in China, the roleof taxation on economic growth is positive, tax and China’s economic growth is to adapt, and tax revenueand the economic growth in China has a very significant positive correlation.Through the regression analysis found that, our country tax revenue to the economic growth of thepositive stimulus is true and reliable. Our country main categories of taxes such as turnover tax, income taxon economic growth has significant, strong quantity change rule: every turnover growth1yuan, will leadto economic growth increased8.219yuan; Income tax on economic growth also has strong stimulation,income tax each additional1yuan, will lead to economic growth increased2.856yuan. Our local taxes onlocal economic growth stimulation is also very significant: the district tax increment each growth1yuan,will lead to economic growth increased10.382yuan.But by the comprehensive analysis, the present stage our country tax revenue and economic growthstill is put in a series of coordinate deep-seated problems, outstanding performance is in the tax system andtax regulation does not adapt, taxation and fair market economy the requirement does not suit and taxesand balanced economic growth does not suit.Therefore, our country should strengthen the macro-control of Taxation, tax revenue and economiccycle function to enhance the adaptation ability, should hold to fair and different treatment combining withthe level of economic development, enhancing the ability to adapt, should give consideration to efficiencyand fair taxation and regional and industrial economy coordinated development, should strengthen thepolicy coordination and enrich the means of regulation, enhance the tax control function, should activelyimprove the value-added tax, income tax, consumption tax, business taxes and other major, enhance themain categories of taxes to stimulate economic growth ability.