The Research Of Macro Tax Burden And Its Impact On Economic Growth In China

The tax burden is the core of a country's tax system,and it is also an important means of government macro-control.The macro tax burden represents the government's possession of the total social output of the current period,generally expressed by the tax revenue of a country as a percentage of GDP over the same period.The economic development is subject to a certain degree of macro tax burden.Therefore,the level of macro tax burden has an important impact on economic growth.This paper firstly combs the relevant literature,combined with the convenience of data acquisition,gives the definition and influencing factors of the macro tax burden of this paper.Secondly,it analyzes the effect of macro tax burden on economic growth,mainly because macro tax burden has an impact on economic growth through investment,consumption and labor supply and demand.Then,through the calculation of the macro tax burden of three different calibers in China,we analyze the macro tax burden level of China from the absolute and relative levels.Through the empirical analysis of the time series data from 1994 to 2017,we mainly divide it into The impact of the three major caliber macro tax burdens on economic growth and the proportion of different tax types on economic growth,it is concluded that China's large-caliber government revenue has an inhibitory effect on economic growth,and the current tax structure is not conducive to economic growth.Finally,through the analysis of the reasons of the empirical results,the paper puts forward the feasible suggestions for optimizing the macro tax burden at this stage:reducing the tax burden level,cleaning up the various fees,promoting the tax system reform and reducing the level of social security collection.