The Study On Estimation Of Local Taxable Capacity And Its Application In China Based On Tax Structure

Modern researches on taxable capacity have become a branch of applied economics after more than 30 years, which came up in the 1970s,whose main content based on tax economics,used computer to build mathematic model. But in China,the researches on taxable capacity were very poor. There was a large gap between home and abroad. Since the 1994 tax reform, the government of China has strengthen economic statistics.Now, it is becoming possible to do in-depth study. We have been carring on researches on taxable capacity for Chinese tax system reform and have got some conclusions. This dissertation would put the emphasis on where aspects contens: improving the research system on taxable capacity, the relations between tax reform and taxable ability, and the scale how the underground economy reduced taxable capacity.First of all, the dissertation gave an overview of the literature concerning the taxable capacity models, such as tax factors models, RTS and consumption coefficient model. We could chosen the taxable capacity model according to tax categories, data types. All the works made preparations for the following chapters.Second,did the empirical study on the taxable capacity of the local taxes. According to the way how to choose the estimation model,we divided the local taxes into turnover tax class, income tax class and other tax class,and estimated their taxable capacity. As one kind of turnover taxes, business tax took an important position in tax revenue structure. When estimated the nine tax items taxable capacity of business tax,we builded the different kinds of estimated models, standardizated tax basis and tax rate because of the data which we got. When estimated company income tax, we built linear regression model ,lighted the ideas and the steps. And then simplified the model according to the characteristics of data. Finally, finished regression analysis, calculated company income taxable capacity and tax efforts of different regions. When estimated individual income tax,we choiced income from wages and salaries, business income and interest income items. And then, built income distribution model for urban households, calculated the tax revenue and standardizated tax rate,then estimated income taxable capacity from wages and salaries, calculated interest income taxable capacity by savings deposit at year-end and average interest rate, and estimated business income taxable capacity by the average rate of levy. When estimated other taxes,bulit the different kinds of models appling to tax on real estates ,stamp tax,tax on the use of urban land,tax on the use of vehicles and ships,resources tax and contract tax.Third, analysised how the changes in the tax system affected the taxable capacity. Did researches on how the tax income and alternative effect on business and consumers,we came to the conclusion that taxable capacity increased or decreased with the effects when the tax system changes. Then the dissertation carried out an analysis about the difference between sales tax and income tax ,and did the empirical study on the tax structure of the bank industry. Along with the accelerating process of the banks opening up to international, the tax system is effecting on the making profit ability and taxable capacity of the commercial banks in china. The sales tax in bank industry remarked distortion function to bank achievements. It effected on taxable capacity in bank industry.Fourth, did reasearches on the relations between underground economy and taxable capacity. This dissertation introduced underground economy and the loss of tax revenue. Cash ratio model is a common method for the scholars at home and abroad. But we should improve cash ratio model to face to the new challenges along with the the high-speed development of China conomic, when credit card was used to pay for the bills more and more commonly. This article developed the cash ratio model and measured the scale of tax evasion and the loss of taxable capacity in underground economy in China. This made up to taxable capacity research.es.Finally,the dissertation draw a conclusion on the usefulness on taxable capacity of local taxes,then presented the developing areas in making up the taxable capacity system and expanding the application.