Essay写作范文-减税降负对经济增长的影响

www.lunwentop.net Essay写作范文-减税降负对经济增长的影响本篇Essay写作范文主要讨论了减税降负对经济增长的影响。减税降负政策的作用对象是通过释放市场活力来保证国民经济的持续稳定增长，采取的手段则是降低税收收入以及进一步清理费和基金。税收收入的增长使得政府可以有充足的财力来实现其职能，调节宏观经济平稳运行，税收收入的增长与经济增长之间存在正相关关系，财政财力充裕可以通过财政支出等来刺激消费，拉动经济增长。Since the reform and opening up, in order to meet the goals and needs of economic development, China has been adjusting fiscal policies and steadily promoting the reform of fiscal and tax systems. Since the second half of 2008, China has implemented a proactive fiscal policy and introduced many specific measures to show that the coexistence of tax reduction and tax reform is a clear direction. In 2018, the ministry of finance said that China's macro tax rate has been declining for two consecutive years and will implement larger and more obvious tax cuts. The reason why China has implemented such a big tax cut is that: from the macro point of view, the increasing downward pressure on the economy and the uncertainty of international tax risk make the finance must form a certain risk resistance ability. From the micro point of view, the tax burden of enterprises is heavy and some enterprises still have to pay taxes under the operating difficulties, "tax pain" is strong, and the consumption demand of micro-economic subjects decreases. Therefore, as a tool of active fiscal policy, taxation is expected to regulate macro-economy, guide and stimulate economic development. But to taxpayers tax cuts down the negative is difficult to implement in a short period of time, the release of market dynamics is not achieved overnight, the government's tax cuts, the so JiangFei of revenue and expenditures are instant, the impact of various tax cuts at the same time can produce certain negative effect on operation of social economy, so how to do the necessary tax revenue for the steady growth of economy, namely how to adjust the tax policy goal is the focus of the tax cuts.The policy of tax reduction and negative reduction aims to ensure the sustained and steady growth of the national economy by releasing market vitality, and to reduce tax revenue and further clean-up fees and funds. Therefore, two explanatory variables, tax revenue growth rate and non-tax revenue ratio, are finally selected to study the fluctuation rule of GDP growth rate Y. This paper excludes the influence of price level on income in different periods and adopts ratio index. Data samples were selected from the national data website of the national bureau of statistics of China from 1994 to 2018.GDP growth rate of Y, the growth rate of GDP is commonly used to measure an important indicator of national economic operation, the tax policy goals to change reflected in the growth of tax revenue to GDP growth remains on a what kind of scale, tax revenue growth rate compared with the growth rate of GDP, too slow, cannot satisfy the need of fiscal expenditure; Too fast can cause burden to national economy move. Therefore, the growth rate of tax revenue should be kept in an appropriate proportion with the growth rate of GDP, so as to ensure that the government has sufficient financial resources to fulfill its functions and ensure stable economic development.X1 tax revenue growth, the effects of tax tool directly reflected in the changes in the tax revenue growth, such as the 2012 China began to pilot to add "camp", to gradually expand the scope of the pilot, and then to implemented to add "camp" in 2016, during the tax revenue growth rate reduced year by year, from 12.1% in 2012 to 4.4% in 2016. The use of tax tools plays an important role in economic growth. According to the research of economist laffer, although higher tax revenue can guarantee immediate fiscal revenue, it will restrain economic growth, while tax reduction can stimulate economic growth, expand the tax base and increase tax revenue in future years.The proportion of non-tax revenue is X2. The composition of China's fiscal revenue can be divided into non-tax revenue and tax revenue, which have their own distinct characteristics. Tax revenue has the three characteristics of gratuitous, fixed and mandatory, and is the most important form of regular fiscal revenue in the world. As a general means of government financing, it can be used by the government as a whole. Non-tax revenue mainly refers to "payment for the exchange of special goods and services provided by the public sector", which is often used as a means of financing for specific purposes of departments and localities. It is not fixed and therefore not sustainable. Maintaining the reasonable proportion of non-tax revenue in tax revenue, that is, maintaining the reasonable structure of fiscal revenue, is of great significance to economic development.With the rapid development of economy and society, the gross domestic product and tax revenue have achieved substantial growth. The growth rate of tax revenue is basically coordinated with the growth rate of GDP and there is a certain positive correlation. From th