关键词: 税制结构；高质量发展；新发展理念；熵值法；门槛效应

Abstract: In the new vision of development，an accurate understanding of the high quality development effect of tax structure is conducive to the optimization of the fiscal and taxation systems and the realization of high quality development goals. The latest panel data of 30 provincial administrative units is studied to discover the impact of tax structure on high quality economic development. It turns out that during the investigation period，China’shigh quality economic development level has grown year by year；the comprehensive indexes of the investigated provinces vary greatly；and the non-equilibrium characteristics of the three major regions are significant. The proportion of direct tax has a prominent positive correlation with high quality economic development，while the effect of indirect tax ratio is opposite；the proportion of turnover tax has a significant negative effect on high quality economic development，while the other taxes have an obvious positive effect；and the proportions of value-added tax and consumption tax have a salient negative effect，while the proportions of enterprise income tax and individual income tax have a positive effect. There is a remarkable double threshold effect between tax structure and high quality economic development，and there is regional heterogeneity.

Key words: structure of tax system；high quality development；new vision of development；entropy evaluation method；threshold effect