Study On The Influence Of Contract Arrangement On The Structure Of Central And Local Tax Revenue

In recent years,China’s economy has entered a new normal,the tax reduction policy aimed at reducing the burden on enterprises and taxpayers is also in full swing.But under the policy goal of tax reduction and fee reduction,China’s tax revenue still maintains a certain growth.Factors such as economic growth,rising price levels,optimization and upgrading of industrial structure,optimization of progressive tax rates,differences in GDP structure and tax structure are important reasons that affect the growth of tax revenue,but they are also common problems in the design and implementation of tax systems in various countries around the world.For other reasons of the continuous growth of tax revenue in China,there is the significance of in-depth study.Contract arrangement theory is often used in economic activities,corporate trading activities,but if introduced into the tax system arrangements,may be able to better explain the continued growth of tax revenue reasons.For the tax system of our country,the tax arrangement of different periods can also be regarded as the contract transaction between the central government and the local government,and different contract forms produce different game and tax incentives.In the planned economy period,the tax(financial)system arrangement is the surrogate contract;before the reform and opening up to 1994,the tax decentralization embodied the combination of the fixed contract and the split contract,and after 1994 years,the tax decentralization reflected the combination of the split contract and the sub-tax contract.So whether different contractual arrangements can have an impact on the size of tax revenue and the structure of tax revenue and how much impact is the main research content of this paper.