| For a long time,it is evident that the development of the regional economy in China is extremely unbalanced.The widening gap of economic development has aroused the concern of the society and the government.During the formulation of "95 planning",the central government has made the regional economy policy clear,which is to set the coordinated development of the regional economy as one of the long-term goals of China's national economic development process.And to achieve this long-term goal and promote this regional economy policy,the government carrying out the plan of Western opening,revitalizing the northeast old industrial base,the rise of central China,and the development and opening of Binhai New Area.In 2015,the Communist Party of China pointed out that there are five development concepts should be implemented to realize the long-term coordinated development goal,which is "innovation,coordination,green,opening,and sharing." Apparently,the goal of promoting regional coordinated development runs through the whole process of the national development strategy.Finance is the foundation and an important pillar for the national governance.And having the scientific taxation system is essential to optimize the allocation of resources to maintain market unity,promote the social justice and realize the long period of stability of the scheme to protect the country.This measure is the key control tool to achieve the coordinated regional economic development strategic target.Therefore,it is not only crucial to study how to adjust the tax system to achieve the goal of promoting the coordinated development of regional economy,but also has the theoretical and practical significance to do it.This paper attempts to explore the following five questions on the theoretical basis:(1)The tax structure is divided into three parts,including the labor income,the capital income,and the consumption tax,to explore and provide a new perspective for the coordinated development of regional economy and tax effect;(2)Estimating the labor income,the capital income and the consumption expenditure of the effective tax rate of three ranges,the national,the East and the West areas.Also,this part gives a reasonable judgment on the level of the tax burden from the perspective of the elements of income and the consumption expenditure;(3)From the elements of income tax and the consumption tax,analyze how the tax income has the influence on the mechanism of coordinated development of regional economy;(4)By using the mediating effect model of labor income,this paper analyzes how the capital incomeand the consumption tax which is base on the endowment effect to influences the development of the coordinated regional economic.(5)According to the empirical results,this study gives some suggestions to optimize the tax system to achieve the long-term goal,the development of the coordinated regional economies.According to both the theoretical analysis and the empirical results,this paper draws the following conclusions: Firstly,the factor income and the consumption expenditure of tax impose their influence on the coordinated development of the regional economy through the endowment effect.Also,the effects of three kinds of taxes on the coordinated development of regional economy are positive during the observation period.Secondly,this paper finds out that if the tax structure established by the labor income,the capital income and the consumer spending,thus,it has a significant effect in optimizing the allocation of the regional elements in the process.Based on the above conclusions,this paper argues that the tax structure should be inconsistent with the economic development level and reflects the characteristics of the area if the government want to achieve the coordinated development of the regional economy.At the same time,the adjustment function of the various taxes in the labor income,the capital income,and the consumption income should be given full play to meet the long-term goal. |
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