Research On The Relationship Among Macro Tax Burden, Fiscal Expenditure And Economic Growth In China

As the government functions on the basis of travel tax has been much focus on academics and government officials, and this has become a focus of theory and practice. National macroeconomic and fiscal and taxation have intricate relationships, in politics and academia, many questions and theories continue to be raised, but in practice, constantly being solved and refined, and gradually formed a system of taxation framework. Rationality tax system directly affects the social and economic development, but also an important driver of economic growth. So, macro tax burden and fiscal policies affect economic development? Based on the research of many scholars pioneer, combining our taxation practice association, among the last ten years of thought related to taxation practitioners and policy makers to provide a reference.This article assumes that the level of tax burden for economic growth among provinces and cities have a certain impact, based on the comparison and analysis of the relationship among provincial, researches the relationship of municipal tax burden, expenditure and economic growth.The basic research mentality of article is as follows:The first chapter describes the background of the study and related research article at home and abroad, introduces the whole research ideas and methods. The text discusses the innovation points and potential shortcomings.The second chapter introduces present situation of China’s macro tax burden, combined with a historical perspective of the current stage of development, and analyzes the basic situation of China’s macro tax burden to find the problems and shortcomings that exist in it.The third chapter typically uses the case analysis and the comparative analysis. It selects some typical provinces from east, central and west and combines the specific books from 2010 to 2013 to analyze, goes deep among the macro-fiscal spending situation, and analyzes the current situation and existing problems of China’s macro-financial expenditure, in order to draw conclusions and get suggestions for this article reference.The fourth chapter uses the empirical analysis to analyze macro tax burden and the impact of fiscal spending on economic growth. It uses quantitative empirical methods, based on the macro panel data in 2001 and 2013 from the provinces, to design related economic model to explore the relations among macro tax burden, fiscal expenditure and economic growth (GDP), to get conclusions and recommendations for reference eventually.Finally, from the main fiscal reform measures and suggestions in this article, we can put forward relevant policy recommendations:the establishment of a sound the tax system to match powers; optimal tax structure, improve the tax system; to optimize the size and structure of financial expenditure; Strengthen supervision of financial expenditure. And propose concrete policy measures on the basis of each proposal, hoping that the government will enhance the financial strength and macro-control ability.