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Since the reform and opening up, fiscal decentralization reform is an important part of China's economic transformation, and is closely related to marketoriented reform. Under the tax distribution system, the reform and improvement of fiscal decentralization system has great theoretical and practical significance in promoting regional economic growth and studying the impact of Chinese fiscal decentralization on regional economy. In this paper, panel data of 27 provinces are used in the tax classification system and Eviews regression analysis are used to compare the economic growth differences of the four regions in China's fiscal decentralization system, east, central, west and northeast, to analyze the impact of Chinese fiscal decentralization on regional economic growth and draw the following conclusions: Fiscal revenue decentralization can promote the regional economic growth in the eastern region and inhibit that in the central region. Fiscal expenditure decentralization can inhibit the economic growth in the eastern and western regions and promote the economy in the central and northeastern regions. Keywords—tax distribution system; fiscal decentralization system; regression analysis; regional growth disparity

Research on the Influence of Chinese Fiscal Decentralization on Regional Economy Against the Tax Distribution System