Fiscal and tax policy is an important means of economic restructuring, which has a direct impact on economic growth. This paper discusses the impact of fiscal and tax policy adjustment on enterprise investment decision and residents’ consumption level from the perspectives of enterprise investment and residents’ personal disposable income. On the basis of this theory, the GDP growth rate is chosen as a measure of economic growth, and the fiscal tax policy is adopted as a measure of corporate tax burden. Relevant independent variables and control variables are set to construct an analytical model of the impact of corporate tax burden on economic growth. Then we introduce the panel count model, design the quantile regression method for the data of the model, and propose the quantile regression model for the panel data. Based on this model, the parameter estimation and analysis of control variables and independent variables are carried out, and with the sequential addition of control variables (investment rate, consumption rate, total import and export), the regression coefficients of the core explanatory variables affecting the economic growth tend to stabilize and are significantly positive at the 1% level. The study points out that the government should take advantage of fiscal and tax policies to increase investment in enterprises and enhance the consumption level of residents to actively promote economic growth.
