Research On Optimization Of Tax Structure In More Developed Provinces From The Perspective Of Sustainable Development

Chinese abnormally high macro-tax burden in large-caliber has seriously influenced economic growth,transformation and promotion.Literatures show that the interval of large-caliber macro-tax burden from 22.48% to 33.3%,meeting the needs of economic growth,transformation and promotion in China.Therefore,according to large-caliber macro-tax structure of various regions,cluster analysis is conducted in more developed provinces and municipalities primarily.Then,the programmes of reducing large-caliber macro-tax burden in representative provinces and municipalities are analyzed emphatically,like Hangzhou,Shanghai,Shandong,etc.After that,the tax structure of various regions is analyzed,with indirect tax,the structure of tax categories and tax rate setting as the breakthrough point.Finally,some suggestions for optimizing large-caliber macro-tax burden are proposed.Firstly,these regions are supposed to have different emphasis on tax reduction.The first type should reduce land remise fund when reducing large-caliber macro-tax burden.The second type should strengthen tax reduction in tax revenues and land remise fund.The last type should focus on adjusting macro-tax structure.Secondly,based on macro-tax burden level of these regions,value-added tax including business tax,income tax and consumption tax should be reduced to different extent,while non-tax revenues need to have relevant adjustments on the basis of actual situations in these regions.Thirdly,to optimize the tax structure,it is necessary to increase the proportion of direct tax,adjust the structure of tax species,cancel the overdue tax,merge the tax with the same nature,add new tax that conform to national conditions,optimize the tax rate setting.There are three possible innovations in this paper: First,the innovation of topic selection,the optimization of macro tax burden and tax structure under the constraint of sustainable development.Second,under the macro tax burden of sustainable development constraints,the optimization scheme of macro tax burden in more developed regions is proposed.Third,when the macro tax burden of the more developed regions fell to a better level,it puts forward to optimize the tax structure of the developed regions from the two aspects of tax structure and tax rate adjustment.