Economic Effect Evaluation And Policy Optimization Of Fiscal And Tax Support Policies In Gannan Area

Gannan Soviet area is an important part of the former central Soviet area,which has a very important historical position in the process of social development and political development,and has made great contributions to China’s revolutionary cause.It is located in the southern part of Jiangxi Province in China,with land area and population accounting for 1/ 4 and 1 / 5 of the whole province.It is the largest and largest population city in Jiangxi.It has a special geographical location,very rich mineral resources,obvious ecological advantages and huge development potential.On June 28,2012,the Opinions of The State Council on Supporting the Revitalization and Development of the Former Central Soviet Areas in Gannan were promulgated,providing a very superior development opportunity and policy environment for the rich resources of the former Central Soviet areas in Gannan.But,represented by Gannan area of the former central Soviet area due to the geographical environment and historical war factors will affect the speed of economic development,"several opinions" and a series of help promote the former central Soviet area economic development policy whether really implement to promote the economic development and social progress,solve the problem of people’s livelihood.Based on this,this thesis evaluates the effect of the fiscal and tax support policies implemented in the former central Soviet area in southern Jiangxi and puts forward suggestions for policy optimization.This thesis uses the literature research method to sort out the research results of the development course,fiscal and tax policy theory and policy effect evaluation methods,and evaluate them.On the basis of literature research,using the synthetic control method of the former central Soviet area fiscal support policy of economic development effect,this thesis to Ganzhou city as a processing group,select 10 cities,10 cities,four cities,Fujian province as a control group,in 2012 Ganzhou city began to implement the revitalization of the fiscal support policy for time node,select 2006-2020 data,with per capita GDP value to evaluate the former central Soviet area economic development effect.Main research conclusion is as follows,Ganzhou area fiscal and tax support policy for its economic development,by placebo test and sorting test both also proved that the policy effect is not caused by accidental factors,but promote amplitude is not very big,just compared with Ganzhou city itself economic development has made great progress,but compared with the country,still need to try to develop forward.In view of the above conclusions,this thesis puts forward policy suggestions from the aspects of "agriculture,rural areas" support,transfer payment and tax preferential scope,to help the economy of the former central Soviet area in Gannan Jiangxi move forward.The revitalization and development of Gannan Soviet area has a symbolic significance and demonstration role in accelerating the development of the old revolutionary base areas,and provides a guiding road for the economic development of the old revolutionary base areas.The main innovation point of this thesis is the empirical analysis of the economic development of the former Central Soviet area of Gannan from the perspective of fiscal and tax support policies,and puts forward policy optimization suggestions.Second,is the research method,this thesis chose the relatively novel policy evaluation method-synthetic control method,the method is different from the DID method,make up for the shortage of regional heterogeneity test,through data processing of control city give different weight formation synthetic Ganzhou city,compared with real Ganzhou city data,the difference is "policy effect",proved that the fiscal and tax policies do promote the economic development of the Soviet area.