| In recent years, although many countries in the world put forward tax cuts measure aiming to advancing economic growth, making a general survey of tax burden change in different countries, developed countries such as OECD kept relatively steady; most developing countries appeared up. Thus, since the 1980s stretching so far, tax cuts in the world in nature was tax structure adjusting and optimizing. If considering late of 19th century as the origin of modern system tax, modern system tax went through 100 years development. Though there were larger differences in geographical location, language culture and economic political institution, etc, tax structure change was common phenomenon. Tax structure evolution experience of maturing market economic countries indicated that tax structure of one country mostly tended to stability after experiencing larger change, while tax structure adjusting each time was the result of earlier stage economic development and political ideas transform. Tax structure made evolution forward during adjusting and optimizing in order to meet economic and social environment change and give service to efficiency and fairness objects.Tax structure problem was also the focus of tax system reform in China. Although tax structure formed in 1994 tax sharing reform was adjusting, did not adapt to fast change economic conditions. Financial storm across the world in 2008 made us realize urgency and necessity of tax structure adjusting. As overall understanding was unifying and clearing, know about direction of tax structure adjusting still disordered. In China, as economic system reform, tax reform passed 30 years development, from a few simple taxes developing for more taxes and repeatedly levies tax system, forming relatively standard tax structure. Comparing with developed countries, tax structure turbulence in our country was frequent and fierce, which was decided by socially economic development in transitional periods, but this turbulence did not well comply with evolution law such as economic development, industrial structure, collective ability and social demand, etc, and was more subject to the policy of giving priority to efficiency with due consideration to fairness and intergovernmental revenue competition accident impulse, which led to current tax structure adjusting disadvantage for economic growth and social fairness.The aim of tax structure change was tax structure optimization, target of tax structure optimization lied in satisfying economic and social development require. At present, tax structure and its adjustment of China ran counter to targets of tax structure optimization to a certain degree, which lost efficiency and went against fairness. Thus, before determining the optimization direction of tax structure, the article completed basic research work below:How many types of tax structure change were and How to measure tax structure change? How many factors that influenced tax structure change were and what was relationship between these factors? Since sharing system reform, what were features of tax structure change? What factors dominated tax structure change? Whether existed threshold effect of economic growth for tax structure change or not? Under economic growth maximization, what were optimal ratios of indirect tax of 31 provinces and cities? What were differences between economic growth effects of different taxes? At present, how about was personal income tax redistribution effect? Whether personal income taxes of different industries played different income redistribution effect?Tax structure optimization was putting forward and changing system engineering. Objects of tax structure optimization were different in different periods, which were decided by social and economic development of some historical period. Emphasis of new tax system reform lied in adjusting tax structure to achieve tax fair and efficiency. The article cleared up history of tax structure evolution for exploring drive force of tax reform and development trend of future tax system; provided theoretical support for designing scientific and reasonable tax structure and reference for tax reform by research on economic growth and income distribution effect of tax structure change.The article included 8 chapters, except the first chapter, the second and third chapter were analysis bases, from the fourth chapter to the eighth chapter were research on tax structure evolution, effects and optimization separately, specifically: The first chapter was introduction, which mainly presented research problem origins, research methods and ideas, defining the related concepts.The second chapter was literature review, which cleared up theoretical and empirical researches on tax structure change influence factors, economic growth effect and income distribution effect, tax structure existing problems and optimization in China.The third chapter was tax structure change theoretical analysis. Firstly, the article classified tax structure for large-natural fluctuation, large-impulse fluctuation, small-natural fluctuation and small-impulse fluctuation four types according to tax structure character, introduced two tax structure change measures. Secondly, explaining tax structure change economic, institutional and political factors. At last, basing on above analyses, the chapter formed tax structure change affect economic growth and income distribution mechanism and theoretical model for later empirical analysis.The fourth chapter was tax structure change historical inspect and factor analysis. The chapter cleared up tax structure change in western developed countries, transitional countries and China, divided tax structure change for large fluctuation and small fluctuation stages, analysised tax structure change specific conditions at difference stages and came some conclusions:modern tax structure change lied in economic, political and institutional condition change, tax structure made evolution forward during continuously adjusting and optimizing in order to meet economic and social environment change. From historical perspective, economic development level was tax structure change fundamental reason, tax structure made evolution forward along with productive progress, political and cultural factors were driving force of tax structure change. Tax structure adjustment every time basically was the result of economic rapid development and political ideas transform, and small adjustment of tax structure was subject to political or governing ideas basing on steadily economic basis.The fifth chapter was tax structure change influence factors empirical test in China. The chapter described tax structure change character for 1997-2007 basing on tax structure change index calculate, and employed threshold panel model to test dominant factors of tax structure change. Results showed that tax system structure was relatively steady and fluctuated small comparing with taxes structure. Taxes structure was subject to economic, political factors and tax system structure was more restricted to economic conditions, such as economic development, industrial structure and openness expansion, political factors did not change the whole tax system pattern. Since Tax-sharing system reform, tax rebate and tax division adjustment between the central and local government dominated taxes structure change. Tax relevant policies did not regulate tax structure according to economic development, which led to tax reform lagging behind economic system reform. The object of constructing double subject taxes was not achieved.The sixth chapter was tax structure change economic growth effect. The chapter firstly analysised tax structure change and economic growth realities, then tested tax structure change economic growth effect. Empirical results showed that:economic growth distortion effect of different taxes from large to small was corporate income taxes, personal income taxes, consumption taxes, business taxes and valued-added taxes; economic growth effects of tax system structure were different in different time and sites, tax system structure change was significant non-linear with economic growth, indirect tax ratio of most regions was too high, which disadvantaged for economic growth; although indirect tax ratio of our country was lowering at present, this change derived from the smallest economic distortion valued-added taxes ratio down and the largest economic distortion corporate income taxes ratio up, which disadvantaged for economic growth.The seventh chapter was tax structure change income distribution effect. The chapter firstly divided income (poverty) gap into income, consumption and property three levels, analysised tax affecting income distribution mechanism. The result showed that tax structure adjusting income distribution function was weak no matter for income, consumption and property. Secondly, on the basis of survey data, employing Gini coefficient measured personal income tax income distribution effect of all sample and different industry samples. Results showed that:although redistribution effect of personal income tax was enhancing, limited to salaries income, if extending to all income, personal income tax redistribution effect discounted; personal income tax redistribution effect was stronger in manufacturing industry but weaker in financial and residents service industry.The eighth chapter was tax structure change optimizing direction in China. Tax structure optimizing firstly ensured optimizing objects:ensuring government fiscal revenue, at the same time, promoting resources optimization allocation and adjusting income fair distribution. Specific optimizing direction:on one hand, adjusting tax system structure according to optimizing indirect tax ratio of different regions, and constructing social security taxes; on the other hand, in taxes structure optimizing aspects, reducing corporate income taxes scale, increasing personal income taxes ratio; enlarging tax scope of valued-added taxes, perfecting deduction chain, adjusting tax scope of consumption taxes, reasonably balancing tax burden level of parts of taxable products; perfecting housing property taxes and resource taxes, etc.The article tried to do some innovation points:Firstly, the article classified tax structure for large-natural fluctuation, large-impulse fluctuation, small-natural fluctuation and small-impulse fluctuation four types according to tax structure change reason and range, on this account, dividing tax structure change in western developed countries, transitional countries and China for different stages, analysised specific conditions at different stages.Secondly, constructing tax structure change index to measure tax structure turbulent degree, employing threshold panel model to test dominant factors of tax structure change for 1997-2007 of China.Thirdly, employing parametric and nonparametric methods comprehensively to measure the non-linear relation of tax system structure change and economic growth, and calculating economic growth elasticity of tax system structure change of different regions and optimal tax system structure under economic growth maximization.Fourthly, employing panel model to test economic growth effect of taxes structure change, sorting economic growth distortion effect of different taxes from large to small was corporate income taxes, personal income taxes, consumption taxes, redistribution effect of personal income tax was enhancing, limited to salaries income, if extending to all income, personal income tax redistribution effect discounted; personal income tax redistribution effect was stronger in manufacturing industry but weaker in financial and residents service industry.The eighth chapter was tax structure change optimizing direction in China. Tax structure optimizing firstly ensured optimizing objects: ensuring government fiscal revenue, at the same time, promoting resources optimization allocation and adjusting income fair distribution. Specific optimizing direction: on one hand, adjusting tax system structure according to optimizing indirect tax ratio of different regions, and constructing social security taxes; on the other hand, in taxes structure optimizing aspects, reducing corporate income taxes scale, increasing personal income taxes ratio; enlarging tax scope of valued-added taxes, perfecting deduction chain, adjusting tax scope of consumption taxes, reasonably balancing tax burden level of parts of taxable products; perfecting housing property taxes and resource taxes, etc.The article tried to do some innovation points:Firstly, the article classified tax structure for large-natural fluctuation, large-impulse fluctuation, small-natural fluctuation and small-impulse fluctuation four types according to tax structure change reason and range, on this account, dividing tax structure change in western developed countries, transitional countries and China for different stages, analysised specific conditions at different stages.Secondly, constructing tax structure change index to measure tax structure turbulent degree, employing threshold panel model to test dominant factors of tax structure change for 1997-2007 of China.Thirdly, employing parametric and nonparametric methods comprehensively to measure the non-linear relation of tax system structure change and economic growth, and calculating economic growth elasticity of tax system structure change of different regions and optimal tax system structure under economic growth maximization.Fourthly, employing panel model to test economic growth effect of taxes structure change, sorting economic growth distortion effect of different taxes from large to small was corporate income taxes, personal income taxes, consumption taxes, business taxes and valued-added taxes.Fifthly, on the basis of survey data of Q city, employing Gini coefficient measured personal income tax income distribution effect of all sample and different industrial samples, making personal income redistribution effect industrial and international comparison. |
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