Mathematical Analysis And Positive Study On Macroeconomic Regulation By Taxation In China

This dissertation systematica1ly analyses, from the differellt aspects of themathematics, system dynamics and economics .etc, the several factors and e1ementsinvolving revenue rectification and control such as the basic principle, main function andpragmatic efficiency .etc in the precondition of careful research and analysis of a goodnumber of academic works, treatise and paPers about macro-economic rectification andcontrol, revenue control and quantitative economic analysis both westem and domestically,closely involving the main line of revenue rectification and control, by the way ofquantitative analysis as the basic and the qualitative analysis as the comPlement. Throughthe analysis of a large sum of practical data, the dissertation offers a complete objectiveand scientiflc evaluation for our currCll revenue rectification and control system.The main research achievements of the disseftation are as following:l.It exPounds the objective necessity of practiting the revenue rectification andcontro1 proposing it is not only necessary but effective as wel1 though it needs regulationsand rules. In the meantime, it also proposes the revenue rectification and control bebrought into the national macro-economic rectification and control and overcome thelocalization, oneness and negative effect of the revenue rectification and control itself tothe utmost.2.Using the basic principle of the "Pareto OPtimal" in economics, tbrough the analysisof the principle in revenue and using "Edgeworth Box" analyzing method as reference, tWostandards-----the first and second theorem for effective revenue to evaluate the revenuequality both quantificationally and qualitatively are proposed in this dissertation. Besides,on the basis of the micro-economy-system mode, considering the current level of economicdevelopment in China, it is advanced that the level of the macro-tax rate should bemaintained in a certain spectrUIn ranging from 20% tO 28% according to the analysis of theopen-circling, close-circling and robust economy contrOl system. As far as the economycycle, we should imProve the occasion and take advantage of the contractility of it, in anallowable range, to help the economy system reach its fixed goals.3.According to the principle of evaluating the past scientifica1Iy and controlling thefufore better, this dissedation not only reviews the reformation history of the revenue4f$tete1 tek'ginstitution after l978 but also put eInPhasis on the suxnmary of the tax system reformationin 1990s and the course of the pro-active fiscal policy since l998. Besides, using a entropytheory which one of method on the physics and informatics, it makes a quantitativeanalysis fOr the effect of practicing of the China finance and taxation po1icy betWeen themiddle l980s and late l990s and draws the conclusion of the better effect in 1994-2000than that in l986-l992.5. As to the way to establish the revenue rectification and cothel, the problem ofrevenue supervision is analyzed quantitatively. Through the research on the customs dataof smuggling suPpressing, in the premise of l0% smuggling- suPpressing rate, using themethod of Markov process,I came to the conclusion that the theoretical levy rate of China'stariff should be at about betWeen 40% and 56% to 66% during last years and at present.Meantime, Whle the smuggling-suPpressing rate is increased by l%, the theoretical leVyrate can rise about 3%. Besides, using the method of Game Theory,it is proposed that themost effective and directive way to raise the revenue 1eVy rate be strengthening the lawsand punishing more severely the people conunitting the tax-dodging.5. On the basis of using the successful experience of other countries as reference andthe analysis of the imPortance of practicing the Tax ExPenditure system, a relativelycomplete scheme to carry out such system in China is designed in the dissertation.6. As to the essential branh of the revenue rectif...