The Impact Of Replacing Business Tax With Value-Added Tax On Macro Tax Burden And Economic Growth

With the continuous improvement of China's market economic system,the tax system is constantly improving to adapt to the general trend of global economic integration.In 1994,the tax-sharing reform and the VAT reform in 2009 have all taken various measures to make up for the shortcomings of the two taxes.However,with the development of the economy and society,the industry division of labor has been further refined,the structural adjustment has been accelerated,and the service industry has been The status of the tertiary industry in the national economy is increasing day by day.The problem of unfair tax burden caused by repeated taxation of business tax,curbing the specialization of enterprises and refining the division of labor has become increasingly prominent.The two-tax parallel system and the development of the country The status quo does not match,and the deepening of VAT reform is imminent.In order to solve a series of problems arising from the traditional taxation system,a scientific taxation system was further established,and a taxation policy for changing the business tax to value-added tax came into being.Since the tax reform can directly affect the size of the macro tax burden,the reform of the camp that China began to implement in 2013 may significantly affect the macro tax burden,and the macro tax burden and economic growth are also confirmed to be close.Therefore,the implementation of the policy of reforming the camp may have a significant impact on China's economic growth.Undoubtedly,the main goal of China's current economic policy is still to promote economic growth and maintain a stable and healthy economic development.Therefore,the impact of research camp reform on economic operation has important theoretical and practical significance for promoting the steady and rapid growth of China's economy.This paper mainly studies the effect of the policy of the reform of the camp.Firstly,it uses the relationship between macro tax burden and economic growth,and takes the macro tax burden as the intermediary carrier of the tax system reform.It has found the macro tax burden by means of the Barrow model and the state space model.The non-linear relationship of economic growth and the dynamic optimal macro tax burden level are explored to find out the gap between the actual macro tax burden and the optimal macro tax burden level,and determine the impact of the current macro tax burden level on economic development.Then,with the help of the counterfactual Hsiao model,after eliminating the influence of the pilot provinces,using the linksbetween the countries,we found the counterfactual value of the macro tax burden after the implementation of the policy,and finally analyzed the macro tax burden and economic growth of the reform.Impact.Based on the above analysis,the conclusions and related suggestions of this paper are as follows:(1)The policy of reforming the camp has indeed had a certain impact on China's macro tax burden after the implementation of the pilot provinces.Therefore,we have calculated the calculation of the camp to increase the country's macro tax after the implementation of the national reform.For negative impacts,the impact of the pilot provinces on the results needs to be removed.(2)On the basis of eliminating the impact of the pilot,34 countries were used to estimate the macro tax burden from 2000 to 2016.Under the condition of satisfying the conditional independence,Mali,Portugal,Salvador and Uruguay were finally selected.These four countries,as the optimal control group,found that the increase in the camp reform reduced the macro tax burden by 3.187%,and the GDP increased by about 20.622 billion yuan per year.With the expansion of the policy scope,the deduction mechanism will be further improved,and the dividends and reform effectiveness of the reform and reform system will be further manifested.(3)The reform of the camp has a positive positiveadjustment effect on the macro tax burden and economic growth.The implementation of this policy has reduced the degree of China's macro tax burden from the optimal macro tax burden.(4)Although the increase in the camp reform has reduced the macro tax burden to a certain extent,there is still a certain gap between the actual macro tax burden and its optimal value.In the following,the policy of reforming the camp will be implemented,and certain industries should be appropriately reduced.The VAT rate will further reduce macro tax burden and promote economic growth.