Tax Structure Impact On Regional Economic Growth Empirical Research

China’s regional economic growth not harmonious seriously affects the running of national economy and stable development of the society and the realization of national modernization strategic goals, and the cause of regional economic growth difference there is a lot of kinds, including tax is one of the important reasons, particularly tax’s influence on the regional economic structure. There is no doubt that in order to adapt to the new economic situation, to alleviate China’s regional economic growth difference, promote social stability, the regional economic growth of China’s tax structure effects in-depth research, targeted tax structure adjustment policy suggestion is of great significance.In this paper, starting from the influence of tax structure on economic growth, the first combed the tax theory and the theory of economic growth on the basis of seeking out the inner link between the tax structure and economic growth, the analysis of the effect of tax structure on economic growth variables, the influence mechanism, the path and the economic growth effect, think that the main tax of capital and labor factor, and the influence of elements of the efficiency and effect on the economy; Next, select data from1998to2012, from the overall and the area of China’s31provinces of our country current tax structure and main body tax structure and economic growth situation in detail statistical description, preliminary tax structure on economic growth in China’s intuitive conclusion; Again, by building panels fixed effects model empirical analysis on the value added tax, business tax, enterprise income tax and individual income tax in our country of four major tax structure on regional economic growth effect, Among them, in under the condition of a certain amount of capital and labor elements, value added tax’s influence on the four regional economic growth are significantly negative; Enterprise income tax on value added tax on the contrary, its impact on four regional economic growth are significantly positive; Business tax on the eastern regional economic growth as the positive adjustment, and to the central and western region’s economic growth is adverse effect, no significant influence on economic growth in northeast China; Individual income tax in the eastern region of negative to adjust economic growth, is a positive role to economic growth in northeast China, the impact on the central and western regions is not obvious. That is because different tax structure makes taxes, that the transaction costs of different between different regions, lead to different division of labor and specialization degree and the factors of production efficiency, indirect impact on regional economic growth difference, in all areas of economic structure, industrial structure and locational advantages each are not identical, leading to regional economic development is not harmonious in our country. Direct tax, income tax pull function on the regional economic growth gradually strengthen, according to the reality in China should choose to turnover tax and income tax for the duty structure, to promote coordinated growth of regional economy. According to the empirical conclusions targeted puts forward some proposals concerning the structural adjustment of tax policy.