Research On The Relationship Between Tax Leverage And Economic Structure

In the process of steady growth,structural adjustment and promoting enterprise upgrading transformation,how to put good use of the role of tax revenue lever in adjusting the economic structure is the main issue in this paper.It is the positive fiscal policy and loose monetary policy that bring about our country's long-term economic growth.The use of policy tools such as low interest rates,the amount of vast credit and M2 expansion,caused the gap between a lower interest rate and high house prices income widening,that is gains wide phenomenon,inducing social capital flows to the virtual economy of real estate.The real estate industry have siphon effect on social capital.Social capital taking off the real to virtual,hollowing out the entity economy,as a result,the economic structural become imbalance.This article,based on the basic framework of gains wide,is to investigate the relationship between the tax revenue lever and structure adjustment,reveal the tax leverage effect on the adjustment of the income structure.However,by comparing the real economy and real estate tax burden differences we found that tax lever didn't play its role in the adjustment of income structure,instead strengthen the already unbalanced income structure,tax revenue lever failure.Therefore,this article proposed tax differentiation,land value-added tax collection approach,through the perfect real estate enterprises in the real estate purchase link to some buyers imposing a consumption tax,a property tax on real estate holdings link improvement measures,such as to make the tax revenue lever can give full play to the role to promote the structural adjustment of income,realize the balance of income structure of the real economy and virtual economy,promote strategic adjustment of economic structure.