Analysis Of Taxation's Functional Effect In Attracting Investments

Attracting investments is the notable sign of Chinese reforming and opening. Depending on attracting investments, which has become an important part of economic growth and government economic work, our country has promoted opening and economic growth.. Under this situation, the taxation affairs branches, as the important economic management departments, economy law enforcement departments and departments handling macroeconomic control, how to perform the tax revenue function and how to drive regional economics to the current one becomes a brand-new topic. This paper put it focus on the functions of tax, using the economics and management theory and other methods as relevant quantitative analysis, case analysis, systems analysis combined with tax practice. It explains the concept, type, meaning and characteristics of the investment. It also explores the interaction between the tax and attracting investments, and makes empirical analysis on the taxation's functional effect in attracting investments.On this basis, this paper makes suggestions and proposals on attracting investments and tax administration from the perspective of taxation, in order to promote the work.The full text is divided into five parts.PartⅠis"General overview of attracting investments". On the basis of previous studies, this paper introduces the concept of investment by giving comprehensive, accurate, concise description from the text, generalized and the narrow aspects. Based on a large amount of information and from the perspective of domestic and foreign investment, it described the Government's performance in the course of development and investment, summed up the characters of China investment which is the main diversified, broad audiences, and methods in various forms and so on. At the same time, the paper summarized the work of investment and the results Dezhou city achievedPart II is"correlativity analyses of attracting investments and the tax revenue". This paper use a quantitative analysis method, according to the revenue from the economic ideas, through a lot of economic indicators and tax revenue data for mathematical analysis and the establishment of related mathematical model verification of its relevance, to analysis the interactive relationship between investment and the local economy, the local economy and tax revenue, investment and tax revenue in Dezhou city. Then give the conclusions,that the investment and tax revenues are interconnected, interdependent and highly relevant.PartⅢis"functions of tax in attracting investments". This paper use analysis methods to study the tax's roles in the investment,and give detial informations of tax's three major functions: the organization of the tax revenues, the functions on regulating the economy and regulating the allocation of investment. This paper also give a more comprehensive summary of the impact of taxation on attracting investments.Part IV is"the recommendations of Dezhou's investment from the tax point of view". On the basis of the first three parts of analysis and the actual instance of Dezhou,it introduces a six-point proposal from the perspective of tax practice: Fully understand and make good use of tax policies, and actively deal with the tax policy adjustment; Actively integrated into the regional economic circle, do a good job with the Jinan provincial capital city circle, the Beijing-Tianjin-Hebei urban agglomeration, in particular the Tianjin Binhai New Area; Play their own economic advantages, and form characteristics industrial chain and manufacturing cluster, in order to guide the industry investment; Attract foreign investment, establisht large enterprise groups, and improve the competitiveness of enterprises; Attach great importance to building and financial resources, to the scientific concept of development so as to guide the construction of a system of evaluation of cadres; Strengthen administrative efficiency and improve the soft environment for investment.Part V is"taxation's management strategies of in attracting investment". Investment activities, as a kind of economic behavior or economic phenomenon, has a direct impact on tax revenue in the sector and its management. How to play better investment tax functions, and promote the implementation of the country's tax regulations and policies to promote economic and social development has been a new issue of tax department. This paper mainly give the following recommendations: Give full play to the functions of revenue and achieving the coordinated development of economic revenue; Adhere to the tax law, and strive to create a fair and just taxation law enforcement environment; Promote scientific and refinement of management; Strengthen services to the taxpayers, and create a highly efficient integrity of the tax service environment; Building a high level of taxation contingent of cadres.