Research On Sustainable Development Restricting Macro Tax Burden Based On The Three-gap Model To Promote Economic Growth

In 2016,China's private investment appeared in the "cliff-like decline",while the party's 18th report pointed out that economic construction as the center is to rejuvenate the country and development is still the key to solve all the problems in China.Only by promoting the sustained and healthy development of the economy can we build up the material basis for the prosperity and prosperity of the country,the well-being of the people and the social harmony and stability.The impact of China's economic development and China's high macro tax burden has aroused widespread concern in society.In fact,the appropriate macro tax burden will promote the sustainable development of the economy.An important indicator of macro tax burden in China is the proportion of fiscal revenue to GDP.Therefore this paper redefines the small,medium and large caliber macro tax burden,And pointed out the large diameter macro tax burden and China's economic growth related effects.First of all,this paper studies the current situation and existing problems of macro tax burden in China.Secondly,this paper uses the three-gap model to estimate the reasonable range of macro tax burden bound by sustainable development in China,which ranges from22.48%to 33.3%.Thirdly,according to the reasonable range of macro tax burden,the macro tax burden of China the years from 1990 to 2015 is divided into three parts,namely large diameter macro tax burden less than 22.48%(the large-scale macro tax burden which is less than 22.48%have less sample data which does not meet the requirements of the metrological model),large diameter macro tax burden ranging from 22.48%to 33.3%,And the macro tax burden of large diameter is greater than or equal to 33.3%.They are tested by VAR,and the macro-tax which ranging from 22.48%to 33.3%is made to promote economic growth.When the large-caliber macro tax burden is greater than or equal to 33.3%,it will hinder the economic growth.Finally,based on the above research,we establish a measurement model to verify that the macro tax burden of 22.48%promoting the economic growth is better than the macro tax burden of 33.3%promoting the economic growth.The innovation of this paper has two points:First,we use the three-gap model to estimate the reasonable range of macro tax burden under the premise of sustainable development.Second,we use the large-caliber macro tax burden to studythe correlation with economic growth.