A Research Of The Effect In Chinese Structural Tax Slash And Path Selection

Taxation is an important instrument to take social wealth for our country and abasic means to actualize fiscal policy. And it is significant to effectively control thecountry’s economy and meet the needs of social management for our country.Taxation,which is as a major source of State revenue, provides a solid financialsupport to protect the national infrastructure and the developments.A sudden financial crisis that swept the whole globe spread widely and deepenedthe level,so that China can not be immune to the economic indicators which fellsharply. In addition some economic development of the deep-rooted problems aregradually exposed.In order to promote economy out of the woods as soon as possibleand stimulate the potential vitality of our economy,the state has adopted a series ofeconomic programs and supported measures.As a consequence, structural taxreduction policy emerged at this time,which is characterized by " Increase revenueand reduce spending".This paper reviewed the theoretical development of structural tax reductions, and briefly introduced the relationship between the tax system and the economic growth. The significances of the implementation and system reform of tax policy and the the synchronous development with Economy and society were future elaborated in the paper.Meanwhile， It gives the whole statement on every section of structural taxationreduction gross impact, restructure impact and industrial upgrade. There’s aconclusion that the structural taxation reduction has positive influences on China’seconomic structure optimization, tax structure optimization and selection of China’seconomic sustainable development strategy.Basing on the analysis above, it comes to generalization and summarization ofChina’s structural tax reduction reformation processes after the reform andopening-up policy with China’s taxation structural changes as background description.According to a number of taxation structures references, depending on correlation rules and data mining methods, it gives a quantitative analysis on major taxationdata correlation before and after the recent structural taxation reduction published.After all, when main impact factors of taxation income are discovered, it will discussimpacts of structural taxation reduction policy on major and entire taxation incomesthrough data analysis way. Simultaneously, by the collection and analysis ofmacroeconomic data, it summaries that structural taxation reduction policy has someimpacts on the development of economy, tax incomes and civil incomes increasing,however, it seems to have tiny effects on reformation of taxation structure, economystructure and macro taxation reduction, since2008. Secondly, as the economyincreases slowly and macro taxation becomes heavy, it states the necessity andfeasibility of continuation and advance of structural taxation reduction, which is basedon the requirements of economic restructure lately and analysis on China’s taxationburden in decade. Combination of structural taxation reduction policy and taxationrestructure next stage has the application value and theoretical significance to raise theimplementation methods of China’s taxation structural reduction next stage, andvaluable researches of structural taxation reduction development paths andreformation processes.