Research On Industrial Taxation In National Area

This paper mainly studies 5 Autonomous Regions and four prefectures, Hunan Xiangxi Tujia and Miao Nationalities Autonomous Prefecture, Hubei Enshi Tujia and Miao Nationalities Autonomous Prefecture, Jilin Yanbian Chaoxian Nationality Autonomous Prefecture, and Sichuan Abaqiang and Zang Nationalities Autonomous Prefecture of 30 autonomous prefectures of our country, i.e.,'Five Regions and Four Prefectures'. Since the reform and opening policy, the economy in national area is developing very rapidly. But compared with developed areas, their economies are still behind, people are still in poverty and their financial revenue are still depending on transfer payment by central government. Because of this, we need to take some effective measures to promote local economy's development. Among all the influencing industrial development factors, taxation is a key factor. The governments must give tax support to their industries, especially these with potential advantages.Taxation would produce micro-effect to industrial structure through the scale relation between middling and end demands, and regulating human resources and technological progress. Because of the theory of multiplier, the government can through reducing or increasing tax to realize the macro-control of social total demand. This paper uses the Laffer curve model to analyze the function among tax rate, tax revenue and industrial economic developments, and believes that effective industrial tax policies could guide all kinds of resources into industries with competitive advantages to upgrade and optimize the industrial structure to make the economy develop healthy. On the other hand, industrial development is the main source of national government tax revenue.In recent years, through developing typical industries, regional advantageous industries, national areas'industrial size is expanding, industrial structure is improving in some extent, and plus other factors'effect(for example, the central government free agriculture tax), the revenue from the primary industry is decreasing greatly, from the secondary industry is the main part and from the third industry is increasing greatly, through developing featured industry, regional advantage industry to expand industrial size and adjust the industrial structure. But the three industries'development is still imbalance, industrial upgrading is slowly, the ability of innovation is weak, inter-regional and intra-regional tax revenue is disequilibria.In order to promote national areas'economy development, central government designed lots of favorable tax policies to ease the tax burden in national areas, the GO WEST campaign also includes some favorable policies, to rationalize the distribution of resources and improve the invest environment. But there do still exist defectives, such as setting off the tax right and the revenue between the central government and local governments, local industrial tax system, tax category structure, the implement of these favorable tax policies, and so on. So, the government has to adopt some practical countermeasures to build national areas'industrial tax system.This system includes three parts: the first one is to perfect the value added tax; reform the resource tax and income tax of firms and individual; design some new taxes such as social security tax and environment protection tax; build tax source system scientifically. The second is to transfer the tax right to local government, adjust the distribution rates of taxes, and sound local tax system to establish scientific tax-sharing system. The third is using the favorable tax policies in national area flexibly.Through studying tax policies of industrial development in national areas, this paper designs a general framework and model of taxation to provide a systematical, scientific and reasonable mechanism. And its results will have a great practical significance to national areas'economical development.