Taxation is the basic means for the government to raise fiscal revenue and allocate resources.As one of the main economic means for the government to carry out macro-control,tax affects the economic growth through its influence on consumption,investment and saving behavior.Tax burden can embody the national tax policy,and it is the core element of studying tax system and tax policy.Therefore,tax burden is a key indicator to study the relationship between tax revenue and economic growth.In the context of the grim and complex global economic situation,Trump has promoted economic growth by promoting investment and creating jobs through tax cuts.Under the new normal of generally slowing global economic growth,the implementation of the U.S.tax reduction policy has triggered a new wave of global tax cuts.Countries around the world have also started to reduce tax rates and expand the tax base of the structural tax reduction plan.The tax reduction plan of various countries has once again triggered the discussion of the tax burden of scholars in the finance and taxation circles.Therefore,this paper focuses on the relationship between the tax burden and China’s economic growth.This paper takes empirical research as the main method,and uses comparative analysis,qualitative and quantitative methods to analyze the relationship between tax burden and economic growth in China.In view of the current situation of unbalanced regional development,unbalanced development of regional industrial structure and complex structure in China,this paper,on the basis of adding industrial structure variables,divides China into four regions to study the impact of tax burden on economic growth in different regions.Through the empirical analysis method,the relationship between the tax burden of the four regional macro-levels and economic growth is obtained,and compared with the national regression results,so as to analyze the problems of China’s tax burden in a deeper level.Combined with the analysis of the current situation of China’s overall and four regional tax burdens and empirical results,the study found that China’s current tax system lacks tax flexibility and the tax burden in some regions is not conducive to economic growth.In this paper,it is proposed that China should further promote structural tax reduction on the basis of maintaining the existing tax burden.Through the implementation of industry-oriented tax incentives,we will optimize regional industrial structure and promote regional innovation to achieve balanced regional development. |