Research On The Influence Of Tax System Structure On China’s Common Prosperity

The Party’s 20 th Congress calls for solid progress in common prosperity.In the new stage of development,we have clear goals and rich experience,obvious institutional advantages and a solid material foundation.Among them,tax revenue is the most stable source of national fiscal revenue and an important policy tool.In order to achieve common prosperity,we need to make the "cake" bigger and stronger and improve the level of prosperity;on the other hand,we should divide the "cake" and narrow the income distribution gap.Under this goal,the tax system has great potential.It can fully participate in the initial distribution,redistribution and third distribution of social resources and social wealth,which is the institutional basis for achieving common prosperity.Therefore,in the new development stage of the 14 th Five-Year Plan period,it is necessary to study the influence of tax system on common prosperity based on the perspective of "efficiency and fairness".Based on the theory of the tax system structure and common prosperity,and the principle of the optimal tax system and the tertiary distribution theory as the basis,this paper reveals the mechanism of the tax structure affecting the common prosperity,and puts forward two assumptions,the higher,the ratio of the proportion of direct tax,the lower the direct tax,the common benefit;to increase the proportion of each tax within the direct tax will play a certain role in promoting the common prosperity.Empirical research found that increase the proportion of direct tax in tax structure,reduce the proportion of indirect tax can significantly promote common prosperity,direct tax internal tax,increase the proportion of individual income tax and property tax can promote the goal of common prosperity,and direct tax is by narrowing the income distribution gap in the path to help achieve common prosperity.By region,personal income tax significantly promotes common prosperity in the eastern and central regions,but suppresses in the western region;property tax promotes common prosperity in the eastern region,but not in the central and western regions.The conclusion provides a clearer idea for the adjustment of tax structure.We should further optimize the tax structure,continuously promote the adjustment of direct tax and indirect tax ratio,increase the proportion of income tax and property tax revenue,improve the preferential policy of direct tax for charitable donations,improve the indirect tax structure,strengthen the distribution chain,and to provide an important institutional guarantee for promoting the realization of common prosperity.The innovation of this paper is that most of the existing literature analyzes the action mechanism of tax structure from the perspective of income distribution and economic growth,Rarely involves the impact of tax structure on common prosperity,Even if it is considered,it only starts with a single element of common prosperity,And did not include it in the same evaluation index system,And the research methods are also mostly analyzed from a theoretical perspective,Studies of comprehensive empirical methods are also rare,so,Starting from the perspective of achieving common prosperity,Using a combination of theoretical and empirical research methods,Under the dual dimension of "development and sharing",Has established the evaluation index system of common prosperity,Using the provincial panel data from 2013-2020,Measure the development index of common prosperity in all provinces and cities in China for eight years,And,on this basis,Relying on the fixed-effects model,Test the influence effect of tax system structure on common prosperity.