Our Effective Tax Rate Of Regional Economic Structures Research On The Growth Effect

Tax is the main source of government revenue, the government is to achieve basic public functions. The 1994 tax reform in the specification revenue distribution order to promote steady revenue growth, improve the independence of local governments have played an active role, but we should also recognize that our current tax system still has more inappropriate place. Even after repeated fine-tuning, but the main problems remain to be resolved. Present Tax Structure and turnover tax and income tax as the main tax Main Double Taxation goal there is a certain gap. Therefore, this study lead to the vast structure of the effective tax rate and the economic growth in the region should be studied.First, the theoretical analysis of the tax impact of economic growth mechanism, affect the way and the route, which clarify the theoretical relationship between the two, for the subsequent analysis of the empirical evidence provides the basis. Secondly, in terms of empirical evidence, the paper through 31 provinces of our country estimates provincial panel data from a static point of view of the central and western areas of the tax structure and the differences were compared. The results from the static point of view shows that: although the western region of capital income and consumer spending is not conducive to the effective tax rate to improve economic growth, but there is an effective tax rate of labor income will help improve economic growth; labor income and capital of the central region is not conducive to the effective tax rate improve economic growth, but consumer spending will help improve the effective tax rate of economic growth; high capital income and labor income eastern effective tax rate is not conducive to raise economic growth rates and the effects are significant, and high consumer spending will help improve the economic effective tax rate growth but this effect was not significant. Therefore, in order to promote the stable and healthy development of China's market economy should be based on objective economic conditions of central and western regions, on capital income taxation of labor income and consumer spending should be sub-regional implementation of the different tax collection and management focus.Research on the relationship between the tax burden and economic growth in China's eastern Midwest from a dynamic point of view to observe whether there is a two-way influence. Furthermore impulse response function to analyze the effective tax rate structure and economic growth in two-way influence the timing and significance, suggesting that long-term effects in the effective tax rate structure of regional economic growth in will gradually disappear when formulating policies should take into account tax lag. Our effective tax rate for the adjustment of the structure of the future to promote economic health and sustainable development provides support for scientific advice and theory. Finally, the necessity of regional tax coordination and cooperation, and to propose measures and recommendations of the regional tax coordination and cooperation on this basis.