| Tax, as an important means of fiscal policy, plays a crucial role in the operation of the macroeconomic. The change of tax will form not only changes in the total social demand, but also changes in the national income. It is believed that tax is a very important part of the process of economic development and the integrity of tax system is the necessary condition of economic development. Sichuan’s government tax revenue in2010is RMB413,094,110,000, accounting for24.04%of the total GDP. With the huge success in economy, our Sichuan government raised a GDP target of3trillion in2015. How to guidelines economy using the "invisible hand" is a problem facing academic professions. At the same time, the Scope Expanding of the VAT comes to be a focus. This article takes VAT expanding as an example to analyze how tax is affecting the economy.This paper firstly focuses on the problem, followed by a brief introduction of main taxes, and a macroeconomic theory analysis about taxes’affection on economy. In the Analog of VAT expanding, this paper focused on change of tax income after VAT expanding, primarily through changes of value-added tax, business tax and enterprise income tax. According to the macroeconomic mainstream theory, tax impact economy mainly by resident consumption, government consumption, government investment and enterprise personal investment. And with deep analysis, we found that ways tax impacting economy have nature of the "ripple effect" and "lag effect" in the consumption way and investment way respectively. Different from the old studies, the author adds the "ripple effect" and the "lag effect" to the input-output model, getting the extended input-output model and the dynamic input-output model and establishing a more comprehensive tax research system. On this basis, this paper shows you the impact of VAT expanding on economy using the2010Sichuan input-output table as the basic data. And the final part of the paper is the conclusion and policy recommendation. |
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