An Analysis On The Tertiary Industry Tax

Based on the Tertiary Industry economics, the dissertation concentrates on the growth state, growth mechanism and growth effect of the Tertiary Industry tax after the 1994 tax reform.The dissertation embraces four inherent chapters. As an introduction, Chapter 1 gives a brief review on the evolutionary process of the Tertiary Industry tax system. Chapter 2 makes a positive analysis on the industry structure, kinds of tax formation and tax power division of the Tertiary Industry during 1994-2000. Meanwhile, it studies the main factors of the growth of the Tertiary Industry in theoretical perspective. Chapter 3 works in detail upon the relation and the interaction between tax and the Tertiary Industry growth. The researcher also endeavors to build a regression model to find the factors and effects of the Tertiary Industry tax growth in another econometrical perspective. Chapter 4 extends the research by composing the countermeasures of tax policy in terms of developing the Tertiary Industry.The conclusions of the dissertation are summarized as follows: The unbalanced growth between the Tertiary Industry and the Tertiary Industry tax shows a tendency towards further expansion after the 1994's tax reform. It is opposite to the current positive financial policy and has affected negatively the development of wholesale and retail trade and catering services, banking and insurance. According the regressive result, the growth of the Tertiary Industry tax during 1995-2000 is in a large part due to the enhancing of collection and management in taxation. And the initiative reason lies in the incomplete financial management system and tax collection and management model.