Study On Anti-measures Against Economic Sustainable Development In Hulunbeier Based On Tax Structure Optimization

Hulunbeier city lies in the northeast of Inner Mongolian Autonomous Region and our homeland. The economical characters of this city are that the city has many resources in advantage but the amount of economy is still very small, that the contradictory of structure is still protruding, the ways of economical increasing…, that the scale of taking the advantage of foreign capital is smaller than other cities. making use of the development of resources is not very good, that the chain of .industry is not long ,etc. according to the characters of the economy in this city, this thesis studies how the characters of the economy effect economical increasing in this city, and the thesis found the reasons which have restricted the development of economy in the current structure of taxation, and the writer gives some suggestions for making the structure of taxation more reasonable, in this way the economy in this city will have a continuous increase.the thesis studies how the structure of taxation effects economical increasing in Hulunbeier city by using the way of testing and verifying the facts. And the thesis draws on the experience of related theories and bases on the evaluation of the present situation of studying in china and foreign countries. Firstly, the thesis analyzes the present situation of the development of economy in Hulunbeier city. It gives the economical characters of this city, the advantages of the development of economy and the reasons which have restricted the development of economy. Secondly, the thesis studies how the structure of taxation effects economical increasing in Hulunbeier city through testing and verifying the facts. The thesis uses the a producing function model of cobb-douglas to show how the structure of taxation effects economical increasing. It gets the conclusion of that when the circulation tax increases 1%, the of producing elasticity of capital will decrease 0.062%, the producing elasticity of work will increase 0.062%, however, when other kinds of taxes increases 1%, the of producing elasticity of capital will increase 0.1767%, the producing elasticity of work will decrease 0.1767%. In the aspect of domestic economy, when other kinds of taxes increases 1%, the whole scale of economy will increase 0.035%, the elasticity is a plus, but this elasticity is smaller than 1,that is to say that the rewards of scale is decreasing continuously. We should notice that the income tax has a very small share in taxation and we can prove that the income tax's function isn't outstanding. How the thesis gets the above conclusion is that I made a regression analysis. The thesis also gets the following conclusions by considering the characters of the economy in this city: (1) the government properly weaken the restricting function of circulation tax so that the economy will develop continuously. Promoting the upgrading of industrial structure by taking the advantage of the advantageous resources reasonably and effectively and weakening the restriction of limitation need improve the efficiency of producing capital. However, the collecting of the circulation tax restricts the efficiency of producing capital…I get this conclusion by testing and verifying the facts. Therefore, we should make the structure of taxation more reasonable and weaken the restriction of the investment to the focal industries of the circulation tax by adjusting the policy of taxation. So that the city can attractive the investment and then change the way of working, produce the goods with high added value, make the economy develop continuously. (2) strengthening the adjusting ability of the income tax can make the economy develop continuously. The collecting of income tax has a very small influence on the rate of the increasing of economy so we can strengthen the function of income tax's adjusting and controlling economy and help the enterprise grow up by adjusting taxation policy. And this activity can make the economy develop continuously in this city. (3)Making the burden of other kinds of taxes heavier can make the economy develop continuously. The collection of other kinds of taxes can promote the economy to increase and increase the rate of capital producing. This city currently manufacture the advantageous resources roughly and originally. This shows that the vigor of collecting the important resource tax in other kinds of tax is not strong enough so it makes increasing rate of unreasonable economy like simple dugging and cutting improve, also it makes the rate of capital producing improve. So we can make the vigor of collecting resource tax much stronger and restrictAt last some measures are brought up. Those are that we should decrease levying circulation tax and reduce the restraining function; adjust the income tax policy and strengthen the control over new industrial capital and labor; increase levying other tax and restrain the investment to raw materials.