A Comparative Study Of Income Acquisition And Sharing Between Central And Local Governments In More Developed Provinces And Cities

China's abnormally high macro-tax burden has seriously affected economic growth and transformation and upgrading.Documents show that the macro-tax burden range for China's economic growth and transformation and upgrading is [22.48% and 33.3%.Under the background of excessive macro-tax burden and the urgent adjustment of central and local income acquisition and share,this paper takes 22.48% of the optimal macro-tax burden for sustainable development as the constraint,and explores the adjustment scheme of income acquisition and share through more developed provinces and municipalities,with a view to providing ideas for tax reduction and fee reduction.Firstly,this paper analyses the background of macro-tax burden and the current situation of central and local income acquisition and sharing in China,combs the existing problems and clarifies the ideas;secondly,15 more developed provinces and cities are selected based on tax revenue and divided into four categories by cluster analysis;thirdly,it discusses how to select representatives for each type of provinces and cities to obtain and divide income into four categories.Finally,the corresponding conclusions are drawn: the first kind of provinces and municipalities should reduce 30% tax revenue,80% government fund income and 20% social insurance fund income;the second type of provinces and municipalities should reduce 70% tax revenue,80% government fund income and 60% social insurance fund income;the third type of provinces and municipalities should reduce 35% tax revenue,60% government fund income;the fourth type of provinces and municipalities should reduce 30% tax revenue,5% government fund income;and the fourth type of provinces and municipalities should reduce 30% tax revenue,5% government fund income 0% of government fund income.On the basis of the above conclusions,some policy suggestions are put forward,such as establishing a stable local tax system,reducing VAT and setting it as central tax,setting income tax as local tax,and deepening tax and fee reform to control the growth momentum of broad non-tax revenue.There are three possible innovations in this paper: firstly,subject selection innovation,based on the comparative study of central and local income acquisition and sharing under the constraint of sustainable development;secondly,thinking innovation,under the better level of macro-tax burden under the constraint of sustainable development,puts forward the optimization scheme of income acquisition and sharing of more developed provinces and cities;thirdly,method innovation,taking different types of provinces and municipalities as examples to discuss the reduction.The idea of tax and fee reduction can provide a reference for how to better implement tax and fee reduction.