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In recent years, the city of Shangrao VAT and economic growth record highs, the existence of the problem of the VAT tax burden is too high? VAT coordinated economic growth? Economic decisions tax, tax and counterproductive in the economy, from a VAT perspective, how adopt effective policies and measures to promote the Shangrao City sound and rapid economic and social development? these problems the proposed, in line with the general requirements of the economic development of Shangrao City, conforms to the historical trend of scientific development, and help to promote economic development, strengthen tax collection, two proportions, \This paper introduced and participate in research part of the basis of the theory and practice of the Western economic tax, a comprehensive analysis of the tax revenue and economic development of the standard, the relationship, the comparative analysis of the two main lines the from Shangrao City indicators internal analysis as well as with other regional targets the use of empirical analysis, econometric analysis, the study Shangrao City, VAT and GDP relationship, VAT and social consumer goods, total retail sales and industrial added value the relationship between the characteristics of VAT and VAT elasticity coefficient that Shangrao City value-added the total amount of the tax, the tax burden and economic development are closely linked, and a significant positive correlation between overall healthy and coordinated development, but also value-added tax, less the total tax burden optimize space and a series of issues, particularly through selected Nanchang, Ganzhou, Jinhua, there is still a big difference between, the cause of these deficiencies is the low level of economic development, specifically in the relatively slow economic development, economic efficiency is relatively low, relatively poor economic structure, tax collection and management capacity should be improved, the lack of effectiveness of tax incentives, and are subject to the pressure on government finances, the combined effect of their own development and other factors. To this end, the proposed countermeasures and suggestions: speed up the industrialization of agriculture, the implementation of the regional agricultural economy of the classification plate form with tax GDP; new industrialization as the core, and vigorously promote the construction of industrial parks, and the formation of industrial clusters, active investment initiative to undertake the eastern industrial gradient transfer; accelerate the development of tertiary industry, focusing on the development of tourism and commerce, promote urbanization process; develop the private economy, improve the capability of independent innovation, and further opening to the outside world, promote industrial upgrading; raise the level of tax collection, with enough with all kinds of tax policy, economic development and other services. Finally, a summary of this study, and to further study the possible direction.
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