The Explain Of The Extensive Economic Growth:under The Tax Incentive Mechanism Analysis Framework

Advancing the era of post-financial crisis,China still don't change the situation of extensive economic growth.For example,the structure of investment and consumption is not reasonable,resources and environment is unsustainable,and modern service industry develops slowly.The reason,which causes the extensive economic growth in China,not only includes endogenous factor,such as the low labor costs,the insufficient independent innovation ability,but also includes institutional reasons,such as tax system and the performance appraisal.As the important variables of economic system,tax can make up for market failure effectively.Tax incentives is a kind of contract,which is designed by government to attractive the taxpayer to make the choices which meet the needs of the national development strategy.So,tax incentives plays the important role on encouraging the adjustment of economic structure,the balance of supply and demand,the fair distribution and the sustainable development of resources and environment.This article is dedicated to explain the extensive economic growth under the tax incentive mechanism analysis framework,which includes six parts.The first part expounds the background and significance of the study,summarizes the research status both at home and abroad,and introduces the innovation and the research method briefly.The second part defines the meaning of tax incentives,introduces the relationship between transformation of the mode of economic growth and tax incentive mechanism briefly,and explains that the tax system with growth pattern is an important factor of the extensive economic growth in China.The third part uses the coordinate analysis method to measure the coordination degree between the incentives mechanism of tax system and the transformation of the economic growth pattern.The forth part is about whether or not tax effort index is an incentive for the tax growth,which tries to prove that the tax collection and administration has an amplification effect on the tax system with growth pattern.The fifth part describe the contradiction between imperfect tax incentives and transformation of the mode of economic growth.On the basis,this part analysis the causes of conflict between them.The sixth part attempt to put forward corresponding proposals for promoting the transformation of the pattern of economic growth.Therefore,tax incentives is a useful analysis angle to explain the extensive economic growth in China.lt considers that the current growth-oriented tax system and the unreasonable tax management system is one of the important reasons for the extensive economic growth.The design of tax system,which lacked of guide to the structure of investment and consumption,industrial structure,and the sustainable development of resources,is negative to promote structure of economy in sometimes.But tax collection and management incentive mechanism is unreasonable which lead that the negative effects of tax system is magnified.All of this is not conducive to the transformation of the mode of economic growth.On this basis,this article tries to search for the root causes of conflict between them,and attempt to put forward corresponding proposals for promoting the transformation of the pattern of economic growth.