Research On The Optimization Of Tax System Structure Based On The Provinces Mainly Supported By Central Transfer Payment

At this stage,China's excessive macro tax burden is not conducive to the steady growth of the economy and the upgrading.The unreasonable collection of taxes and fees,the pressure on corporate taxes and fees have exposed the defects of China's tax structure,and restricted the sustainable development of the economy.First of all,this paper clarifies the relationship between sustainable development and fiscal taxation,put forward the concept of sustainable development constraints macro tax burden.And according to the actual situation of taxes and fees,the optimization path of “tax reduction and fee reduction” is given.Then,the study counts the macro tax burden of 15 sample areas from 1998 to2016,and found that the macro tax burden is generally too high since 2009.Through panel data regression,the relationship between major taxes and GDP growth rate is obtained.The study proposes to optimize the consumption tax and resource tax that promotes the growth of economic growth,and eliminate unreasonable and illegal non-tax revenue.Moreover,the value-added tax(including business tax),corporate income tax and land-transferring fees is much larger than personal income tax,but the contribution to economic growth is far less than the latter.Therefore,it is necessary to substantially reduce the taxes and fees that have a large amount of contributions but low contribution.Finally,combined with the empirical results,try to reduce the main tax and fee in the sample area.The study proposes policy recommendations from the perspective of reducing corporate tax and fee pressure,weakening government tax and fee dependence,optimizing tax structure,and innovating taxes and fees.Possible innovations in this article: Through the study of the main tax and GDPgrowth rate in the sample area,the paper finds out the taxes and fees that have a positive or negative effect on economic growth,analyze the rationality of taxes and fees,and screen out the taxes and fees that need to be “cut down”.According to the cluster analysis of the main taxes and fees,the 15 sample areas are divided into three categories.By reducing a certain percentage of taxes and fees for each type of area,the excessive macro tax burden is constrained to a reasonable value.