Research On Tax Structure During "the Tenth Five-Year-Plan" In ShanXi

In order to establish a sustained and steady growth in tax revenue mechanism, it is necessary to further clarify the relationship between taxation as well as economic and to research the structure of tax and the internal law of the growth in tax revenue. It is significant to build a sustained and stable economic growth, and to keep a harmony and reasonable macro tax burden.According to the tax structure in Shanxi during "the Tenth Five-Year- Plan", this paper examined the relationships between taxation and economic growth, empirically analysed the problem in tax structure, the ownership structure in tax, the industry structure in tax and the trade structure in tax. Then it made some proposals and measures to improve the tax structure. The theoretical research and the empirical research showed various problems in tax structure, such as tax increased beyond of economic growth, macro tax and the tax of local enterprises were burdened, the tax structure of industries and sectors were irrational, and so on. It made an envisagement on building a sustained and stable growth of tax revenue system. It is of great value to adjust the tax structure and the economic structure in Shanxi province.The basis of this paper is the relations between tax revenue and economic, tax structure, ownership structure in tax, industry and trade structure in tax. It summarized the characteristics of tax structure in four aspects and the existing problems, what's more, explore how to establish a sustained and stable growth of tax revenue system. Through the research, firstly, it shows that there is a clear correlation between the speed of tax revenue and economic growth as well as income structure in tax; secondly, the change of ownership structure will bring about changes in the tax structure; thirdly, the growth of all kinds of tax economic is not always synchronized with the economic growth but with the tax base; fourthly, the industry structure is not correspond with tax revenue, which reflects tax policies support and encourage different industries.According to the status of tax structure in Shanxi province during "the Tenth Five-Year-Plan", it summaried the proposed some thoughts of establishing a sustained and stable growth of tax revenue system.First of all, based on the phenomenon of tax growth which is beyond of economic growth, it is necessary to change the mode of economic growth, to correctly handle the relations between economic development and tax revenue growth, to rationally define the macro tax burden, to maintain moderate growth of tax revenue and to promote a virtuous circle between tax revenue growth and economic development; secondly, in order to release the imbalances among different kinds of tax, it is necessary to improve the taxation system, to optimize the revenue structure and to improve value-added tax, corporate income tax, personal income tax and property tax systems; thirdly, as for the problems of ownership structure in tax, it is necessary to optimize the ownership structure in tax revenue , to support the development of non-public economy; Fourthly, industry to industry structure adjustment is not in place, it is necessary to let the turnover tax and income tax play oriented role, to promote the development of third-industry and to plan sustainable tax policy in order to promote industrial restructuring.