Research On Regional Tax Burden In Yangtze River Economic Belt

In this paper,using the nine provinces of the Yangtze River Economic Belt in the tax and economic data for quantitative analysis,from the viewpoints of provincial,tax,industry structure analysis of the regional tax burden level of the Yangtze River Economic Belt,trends,and tax burden difference characteristics,and then used the fixed effect model to carry on the empirical analysis,analyses the factors influencing the regional tax burden of the Yangtze River Economic Belt,finally puts forward the optimization of the Yangtze River Economic Belt of regional tax policy recommendations.First,from the provincial level,the overall tax burden of the Yangtze River Economic Belt is above the average level,with the average tax burden from 2001 to 2016 being 17.27%.The regional tax burden shows a trend of steady rise.From 1998 to 2016,the highest tax burden in this region was in Shanghai with a maximum of 54.58%.The middle region represented by Anhui and Jiangxi had the lowest tax burden,which fluctuated around 12%,followed by Chengdu-Chongqing region.The difference of tax burden between provinces is large,with the difference of tax burden level between Shanghai and Hunan being 35.90%.However,the regional overall tax burden difference is relatively average,the average gini coefficient of tax burden is 0.251,and the change trend of tax burden difference is relatively stable,with a downward trend.Second,from the perspective of tax types,the regional tax burden of VAT is the highest,with the average tax burden of 7.28%,while the regional tax burden of individual income tax is the lowest at 1.11%.There are obvious differences in tax burden among various taxes,which are mainly related to the excessively high level of VAT tax burden.Secondly,the regional tax burden difference of enterprise income tax is the largest,the average gini coefficient of tax burden is 0.292,and the tax burden difference shows a trend of expansion.The difference in regional tax burden mainly comes from value-added tax,whose contribution is nearly 50%.However,this contribution is gradually decreasing.Consumption tax has the least impact on the difference in regional tax burden,with an average contribution of only 5.33%.Third,from the perspective of industrial distribution,the primary industry has the lowest tax burden,basically stable at around 1%,and the average tax burden for the secondary and tertiary industries is 20.94% and 19.27%,respectively.The tax burden is the highest,and then the third industry,the regional tax burden between the second and third industries is relatively small.The gini coefficient results of the industrial tax burden show that the regional tax burden difference of the tertiary industry is greater than that of the secondary industry,and the average gini coefficient of the tax burden is 0.28,which is relatively average.The difference in regional tax burden mainly comes from the secondary and tertiary industries,and their contribution is above 40%.However,the contribution of the tertiary industry will gradually be greater than that of the secondary industry in the future.Fourth,this paper argues that the criteria for determining the regional tax burden rationalization in the Yangtze river economic belt include that the regional economic development level should adapt to the growth of regional tax burden,and that the tax burden of each tax category should be balanced,and the functions of each tax category should be given full play instead of relying on a certain tax category for a long time.According to the judgment criteria,this paper believes that the economic development level and tax burden level of the Yangtze river economic belt are not compatible,and the tax burden level of different provinces is quite different.Secondly,the tax burden level of the Yangtze river economic belt is too heavy,while the tax burden of other taxes is relatively light,and the tax burden is unbalanced.Fifth,this paper used the panel data of the Yangtze river economic belt,the fixed effects model,the analysis of the per capita GDP,the proportion of the second and third industry,the proportion of income tax,foreign trade dependency was positively correlated with regional tax burden,the proportion of foreign investment in fixed assets,proportion of workers compensation and negatively,the proportion of turnover tax correlated with regional macro tax burden.Sixth,the paper believes that the rationalization of tax burden in the Yangtze river economic belt should be started from the following aspects: firstly,the economic development gap of the Yangtze river economic belt should be narrowed and the regional industrial structure should be optimized;secondly,the tax reform should be deepened to improve the level of tax collection and management while improving the preferential tax policies to ensure the timely receipt of tax revenue.