Tax Burden And Regional Innovation Performance

Tax policy has always been the core of our government public economic policy, the tax burden on regional innovation performance also belongs to the content of public economics studies. Previous literature is mainly on the composition of regional innovation system, the decisive factor of regional innovation, the tax structure, the relation between tax burden and economic growth, the different tax system structure, and so on. The research of tax burden on the role of regional economic is growthing, but for less tax burden and the analysis of the innovation performance, particularly in terms of quantitative analysis.Based on the existing research results of scholars at home and abroad, collecting and using 30 provincial-level administrative region in our country (except Tibet, Hong Kong, Macao and Taiwan) from 2001 to 2013, the provincial panel data of 14 years, fully and accuratly measuring of each region, on the basis of innovation performance through the establishment of regression model, we analysed the regional tax burden on its regional innovation performance, especially the macro tax burden and the influence of different categories of taxes on regional innovation performance. Then further points area to return data, we found the difference of factors affecting the East,the Midlands and the West. Through regression analysis we found that the overall tax burden of our country and regional innovation performance is significantly positive correlation, the macro tax burden and the regional innovation performance has significant positive correlation in central and western regions, but the relationship between the macro tax burden and regional innovation performance is less significant in the eastern region. Our overall and central parts of value-added tax and innovation performance has significant positive correlation, and the relationship between the east region is not significant. In terms of business tax, business tax burden and the innovation performance of our country in general and subregional have significant positive correlation. In the aspect of enterprise income tax burden, the enterprise income tax burden has hinder work on the regional innovation performance in the whole and in the East, but in central and western parts, enterprise income tax burden and the regional innovation performance have a significant positive correlation; in the whole,in the eastern and central regions of our country, personal income tax and regional innovation performance have hinder work, but the personal income tax burden and the regional innovation performance have significant positive correlation in the western region.At the end of the article, based on the results of regression analysis we put forward the optimum path of tax burden to improve regional innovation performance. Such as appropriately raising the level of macro tax burden; comprehensively promoting the reform of value-added tax; adjusting income taxes on the basis of promoting fair income distribution, etc.Although this article tries to adjust the tax burden on mining policy theory to promote regional innovation performance growth, there are still some shortcomings: on the one hand, this paper only selected three large geographical areas and several major taxes studied, and not every province and every tax, for the innovation performance growth effects on other provinces and other taxes is the need for further research. On the other hand, through research we can verify the assumptions that there is a correlation between the the tax burden and regional innovation performance, but we can not specifically describe the herein specific path and impact mechanisms of several listed tax burden impacting on regional innovation performance. The content of these can only be combined with relevant theory, we can only try to explain, not to be tested by empirical methods, these effects and impacts path mechanism is further required to study.