The Study On The Revenue Return Of Knowledge Economy

During the development of the social market economy, knowledge economy has been springing up stealthily .How to perform the macroeconomic adjustment of government, especially the lever of taxation, to make the knowledge economy develop more quickly, and at the same time how to get the proper tax revenue from it through reasonable system of tax distribution to accelerate all the aspects of our society to develop harmoniously is one of the significant problems for the theoretical researchers to resolve in the world. This dissertation studies that problem intensively and systematically, and this study is of important instruction to the development of the knowledge economy and the exertion of the taxation role and the growth of revenue. This dissertation has studied the characteristics, the development phases and the development tendency of the knowledge economy, and has disclosed its development laws; the paper has also established the measurement framework, measurement scope, measurement parameters and measurement methods of the revenue return of the knowledge economy. According to all the economic indexes in 2002, the dissertation makes an empirical study of the revenue return of the knowledge economy, and the main data includes the direct input in the Chinese knowledge economy of fiscal budge, its tax expenditures, the ratio of its GDP to the whole GDP, the ratio of its revenue to the whole revenue and the return ratio of the knowledge economy in China.Based on the views of modern economics, public finance theory and principles of the modern statistical measurement, this paper analyzes the efficiency of revenue return of Chinese knowledge economy, and expounds the relationship between the economic efficiency and tax efficiency, and explores the tax expenditure efficiency and the basic principles of revenue return, and then the whole conclusion is drawn. The conclusion is the following: the rudiments of the knowledge economy has formed in China, and part of the industry has begun to form in scales; the revenue from the industry based on knowledge has accounted for 47.21% of the whole national revenue, the revenue return ratio of the knowledge economy is 130.86% (in narrow sense); taxation has played an remarkable role in promoting the development of knowledge economy. In terms of the development laws of the knowledge economy, the principles of taxation functions and the above results of empirical study, this dissertation puts forward the applied foregrounds of the revenue return in the development of knowledge economy, whose main viewpoints are as follows: to make the active policy of tax expenditure to encourage firms and citizens to invest in the industries based on knowledge economy; to establish the different standards of the revenue return between the governments so as to impel the governments of all levels to set up the policy whose goal is the maximum of fiscal income; to confirm the optimal points of revenue return ratio of knowledge economy under different situations; to reform the current taxation system and the management modes so as to bring into full play the positive effects of the revenue return on the development of knowledge economy and even the whole economy.There are three innovations in this dissertation. Firstly, the theoretic system of revenue return of knowledge economy is put forward. This dissertation has put forward the theoretic system of revenue return of knowledge economy and illustrated in the detail the principles, supporting basis and application tactics in order to guide and stimulate the rapid and stable development of Chinese knowledge economy. In Chapter One, based on the public economics principles, the tax expenditure theory and the fiscal decision theory, this dissertation has fully analyzed how to research "the revenue theory" in China. Secondly, the whole framework of measurement of revenue return is constructed. This dissertation suggests the measurement scope, the measurement parameters and the measurement methods of the revenue return of knowledge econ...