Research On Tax Promoting Regional Economic Development From The Perspective Of Gravity Transfer

Since the 1980 s,economy of China has ushered in a period of rapid development after the reform and opening up.Social production and people's lives have undergone rapid changes,and the overall national strength has also increased significantly.However,while China has achieved economic and social achievements one after another,the economic differences in different regions of the country are also constantly expanding.The development of the central and western regions is lagging behind.The eastern and coastal regions are developing rapidly.The economic distribution pattern of the east and the west is gradually emerging.And the gap is increasing at a rate visible to the naked eye.This paper takes the economic life of Jiangxi Province as an observation sample,takes the taxation perspective as the entry point,takes the regional economy as the foothold,and deeply analyzes the relationship between taxation changes and economic development in various regions of Jiangxi Province,and attempts to describe the feasible path of improving the regional economy through taxation.This paper mainly uses the theories and research methods of human geography,regional economics,taxation management and other related disciplines,using comparative analysis methods,qualitative and quantitative research methods,etc.,through the decade of Jiangxi Province from 2009 to 2018.The calculation of regional GDP,tax revenue,and three major taxes,and then the geographic center of gravity coordinates,using Arcgis10.5 software to map the relevant points of gravity in different years of the administrative map of Jiangxi Province,and finally get the relevant gravity of Jiangxi Province Based on the analysis of the changes in the tax center of gravity and the economic center of gravity and the reasons for the changes,the paper analyzes the changes in the taxation and economic development between Jiangxi Province and provides a reference for Jiangxi Province to formulate policies for future regional development.The research content of this paper is divided into five chapters: The first chapter introduces the relevant research background and research significance of this paper,and briefly summarizes the domestic and international research on the economic differences through the theory of gravity,and then introduces the main research ideas of this paper.,research methods and research routes,and objectively evaluate the possible innovations and research difficulties of this article;the second chapter introduces the research object overview and the main research methods used,and introduces the data processing;The third chapter uses the theory of gravity to calculate the evolutionary trajectory of taxation and economic center of gravity in Jiangxi Province from 2009 to 2018.The fourth chapter analyzes the comparison by using the latitude and longitude comparison method and the coupling analysis method.The relevance of the tax center of gravity and the migration of the economic center of gravity,and try to draw relevant conclusions;the fifth chapter analyzes the current taxation problems that restrict regional economic development,thus depicting the path of taxation to promote regional economic development.