A Study About The Economic Growth Effect Of The Tax Structuring

In endogenous growth theory, the same as the tax structure, tax burden is considered an important factor for sustainable economic development, many research results have confirmed this theory. Our ongoing structural tax cuts, is to reduce the overall tax burden under the premise of the internal structure of the tax increases and decreases adjustment. Under the pressure of the economic downturn, to achieve the goal of macro-control, when carrying out structural tax policy makers to consider the impact on economic growth.In this paper, combing the basis of previous research, defines the structure of the tax system contained in the tax structure, tax structure and tax structure of the class, and our tax structure and economic growth in recent years has been descriptive analysis, from correlation analysis of the tax system、tax class and tax structure changes and economic growth intuitively. Furthermore, the use of inter-provincial panel data through regression models were analyzed the effect of different tax system on economic growth, different tax class impact on economic growth and the impact of different types of taxes on economic growth. By regression analysis, we find that: In terms of the structure of the tax system showed a significant negative correlation between direct and indirect taxes and economic growth; on the tax class structure, turnover tax and economic growth was a significant negative correlation, while the income tax, property taxes and other taxes classes and economic growth showed a significant positive correlation; on the tax structure, increase the proportion of value-added tax and personal income tax would inhibit economic growth, consumption tax, corporate income tax, property tax and other taxes would increase the proportion of economic growth.In the end, based on the results of the regression analysis, a tax reform proposal is put forward,that is: increase the proportion of direct taxes, reduce the proportion of indirect taxes; to increase the share of property taxes in total tax revenue among; further promote the business tax reform VAT tax reform; to carry out in-depth personal income tax reform; full real estate taxes on real estate market macro-control effects; reduce the tax burden while increasing taxes or assist new taxes to meet the needs of the macro-control and other tax reform proposal.