An Empirical Analysis On The Relationship Between Tax Structure And Economic Growth In China

The endogenous economic growth theory, the tax structure and tax burden is considered to be the important factors affecting the sustainable development of economy, many domestic and foreign research results have confirmed this theory. But the domestic research for different tax categories influence to sustainable economic growth between different categories of taxes, the impact on economic growth is the problem of interaction of their tax burden and taxation structure effect how, on the economic growth will produce what kind of effect, there is still no final conclusion, especially little research for the interaction of tax burden and tax structure the role of.In this paper, on the basis of previous research results, the use of30provincial administrative regions of China (excluding Hong Kong, Macao, Taiwan and Tibet) provincial panel data from1997to2010, through the establishment of regression model, analyzes the different tax categories have an effect on economic growth, different kinds of tax on economic growth and tax structure and the tax-burden under the interaction of the impact on economic growth. Through regression analysis, we found:the statistical relationship between turnover tax has a weaker overall and economic growth, the value-added tax and economic growth showed a significant positive correlation, while the consumption tax on the contrary, there was no significant correlation between the business tax, urban construction tax and economic growth; there is a significant positive correlation of income tax and economic growth personal income tax, which has a role in promoting economic growth, and with the increase of the tax burden of this effect will decrease gradually, and the relationship between the enterprise income tax and economic growth is not significant; property taxes has negative effect on economic growth, in which the travel tax no significant inhibitory effect on economic growth, on adverse effects of economic growth is mainly embodied in the real estate tax; other tax and economic growth also showed significant negative correlation, but with reduced tax burden of this negative correlation is gradually decreased. At the end of this paper, the regression analysis results based on the obtained conclusion proposed to increase the proportion of income tax, reduce the proportion of tax; business tax to further promote value-added tax reform; personal income tax increase in the proportion of total tax revenue in promoting fair income distribution; give full play to the role of the real estate tax on the real estate market macro-control; to reduce the tax burden and adding new categories of taxes in order to meet the needs of macroeconomic regulation and control of tax reform proposals.