The Regional Differentiation Effect Of Tax Structure On Economic Growth In China

Since reform and opening up,in order to adapt to the economic development at different age,our country has reformed several times of tax system,to show the adaptability to the market economic system.So far,tax reform has experienced three stages,the planned economy era,the socialist market economy in the early and the socialist market perfecting stage,respectively.The three periods show different economic characteristics,thus the tax system reform also has different characteristics.Compared with the reform and opening up,the current tax system is already pretty perfect and also shows the adaptability of market economic system gradually.However,there are still some problems.In addition,the influence of tax structure on economic growth shows obvious regional differences.How is the mechanism of tax structure to the economic growth,which aspects does the regional differences reflected in.To answer these questions,this article puts forward the article research topics,that is,the regional influence of tax structure on the economic growth.Based on the theory level,this paper illustrates the influence mechanism of the tax structure on economic growth.Compared with traditional research and analysis,this paper emphasizes the direct effect of tax structure on market price system.Through the market,the tax structure impact on the decision cost,and further affects the decision making of enterprise or individual.Finally,this decision will be applied to the whole system.Then we sort out the real tax structure from 2002-2015,which visually describing the development of various tax situation.At the same time,we contrast the regional reference of tax structure to the economic growth based on both horizontal and vertical level.Finally,based on the empirical perspective,we the segment the tax structure and regional area,to verify the regional difference of the tax structure on economic growth.The empirical results show:(1)There exists negative effect of the turnover and income tax structure on the economic growth.However,the resource tax structure positively influence the economic growth;(2)The turnover tax and income tax structure of east and central regions have a negative effect on economic growth,resource tax appears positive effect.For the western region,however,turnover tax on economic growth shows negative relations,the relation is not significant.The income tax has a significant negative effect on the economic growth,and resource tax shows a positive significant effect;(3)The change of industrial structure for three regions show the significantly positive role to the economic growth.That is,the improvement of the industrial structure will promote the development of the economy.