| Since the tax-sharing reform in1994, along with the fast development ofeconomic growth, the fiscal revenue of Guangdong Province has increasedmagnificently. And the fiscal revenue growth is much higher than the GDP’s, whichmakes Guangdong Province rolling in first place among the country. In The TwelfthFive-Year Plan of Guangdong Province, the target GDP growth was turn down to8%,which aims to reduce the economic growth burden and facilitate the industry upgradeand economic transition. In the background of high fiscal revenue growth andeconomic transition, we should look into the correlation between fiscal revenue andeconomic growth, to maintain the coordinated development between the two sides.According to this situation, this paper takes Guangdong Province as the researchobject, by combination of qualitative and quantitative analyses, discusses GuangdongProvince’s appropriate fiscal revenue scale. The paper first introduces the studybackground, aim, significance and frame, and systematically sorts out and reviews therelevant literatures home and abroad. Secondly, this article analyzes the currentsituation of Guangdong Province’s fiscal revenue scale, from two perspectives ofvolume and structure. Then through the comparison of fiscal revenue scale and macrotax burden between some foreign countries and three Chinese provinces, it helps torecognize and value objectively the present situation of Guangdong Province’s fiscalrevenue scale. Moreover, the optimal tax burden model would be established todetermine the appropriate fiscal revenue scale of Guangdong Province, whichconcludes the interval of appropriate fiscal revenue scale is16%-24%. Therefore,combine the qualitative analysis and quantitative analysis, we can draw the conclusionthat the fiscal revenue scale of Guangdong Province is appropriate, but was going toexceed the highest point. Finally based on above studies, the corresponding policysuggestions about the tax reform and economic restructuring are proposed. |
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