Study Of The Interaction Between The Tax Structure Of Our Nation And Economic Growth

Along with the refinement of society and economic structure,the tax structure of our nation has been rectified for several times。Especially after china's reform and opening-up in 1979,the tax structure of our nation have made great progress based on ceaseless study and research。In order to adapt to the rapid development of social market economic,the government proceeded a profound reform with extensive tax categories involved refering to alien experience and domestic circumstance。As a result,the economic was stimulated and more fiscal revenue was gained by the government。Now our nation has stepped into the critical phase of the Eleventh Five-Year Plan,as the social market economic gets more and more mature,we can find a lot of aspects that unadapted to economic growth in extant tax structure。This article illustrates the interaction between tax structure redressal and economic growth through empirical analysis,which we name'Accumulation effect of sand'。We testify that tax structure,which is a portion of economic structure,will become more and more rational together with social and economic structure,Although there will be some inconsequences in the transient period,the tendency of getting better is irreversible。The purpose of this article is to unveil the mechanism of the interaction between tax structure and economic growth through empirical analysis according to the historical data and reform experience。Based on the analysis,we can make the tax structure more reasonable and more adaptable to economic growth in the future。...