The Study On The Relation Of Ultra Increase Tax Revenues And Economic Development

Tax revenues'ultra increase in GDP of our country has made the macro-burden of taxation of our country rise year after year for seven years in succession.The tax system reform of our country needn't worry about the impact of the the tax system refonn because the growth of the tax revenues has offered the economical guarantee. At the new round of tax systems refonn here, study the tax revenues of our country and adaptability of economic development, every industry change, every area distribution and the source of tax revenue and tax structure have important meanings to bear. Through the study on these problems, we can put forward the concrete and constructive suggestion to the reform of the tax system. This text has carried on research to the relation of the Tax and Economy's Developing of our country from many aspects in four the first chapters, the last chapter, I combine our country reality and tax revenue relevant theory get corresponding tax system out of reform the suggestion.Chapter one in this paper has analysed theoretically the tax revenue draws the conclusion to economic influence.If Laffer's contour is correct, then optimum tax rate of the tax revenues exit.Because capital is one of the basic factors of economic growth, so I analyse the impact on enterprise's investment, governmental investment and sales volume.To analysis the adaptability of tax revenue and economic growth, I calculate out price index, macro-burden of taxation, economic growth separately to of our country influence degree that tax revenue increases. Drawing the conclusion, the tax revenues of our country and the dependence of the economic growth arestrengthened year by year, the macro-burden of taxation exerts a great influence on growth of the tax revenue one, the ultra increase tax of GDP and the tax revenue in recent years of our country results from the enhancement of the manage means and some policy factors. There exits remarkable linar relation between tax revenues and GDP, the macro-burden of taxation of our country.I analysed industry economic structure of our country and the structure of the taxation in chapter three. According to the input-output table of every profession and trade in 2000, produce tax rate and theory and produce the burden of taxation actually after fixing every profession and trade. According to producing burden of taxation and tax rate, I can judge every profession and trade of size of producing the burden of taxation.The division of east and west of china isn't in terms of source of tax revenue, so the author expresses the properties of source of tax revenue of 31 provinces and cities in our country with eight recent indexes of the source of tax revenue, carry on fuzzy cluster's analysis, and bear comparative analysis to its tax revenue separately.Finally, combining the analysis of preceding paragraphs and theory of the tax system reform, I find out the present existing problem of tax system of our country, propose the policy recommendations of one new round of tax systems reform of our country in the last chapter.