China's Tax Revenue Accounts For The Causes Of The Decline Of Gdp And Governance Strategy

Being a form of fiscal revenue, tax is compulsoily obtalned by a nation, inthe way of relying on its poitical power and acting on relative laws, Macro taxburden indicates the entire level Of one naion's tax burden which refiects the ra-tio of the whole tax revenue to GDP durng a certain period of time. The level ofmacro tax btirden boplies the collection ability that one govrnment has in the dis-tribution of national economy, as well as standing for whether a governxnent's so-cial econdric role and fiscal function is strong or weak. On the basis of it, a gov-ernment can make various specific tax policies, and it is also a comrehensivelypractical mark of diverse concrete tax policies.This thess comprehensively studies the entire nuctuation of our tax since thereform and opening policy.was peffermed vertically and horizontally. Basing onthe changes of GDP, economy increase rate, esoecially the various chacteristicsof each economy cycle, we also refer to the alteration of macro -- tax burden ofsome devefoped and devefoping counries. We attempt to make a proper leve ofour country's macro -- tax burden. This thesis not only emphasizes the postivefunctions of tax, but also focuses on the negative ones. we eagrly expect tomake our macor -- tax burden agree with the economy development.In this thesis, I firsly give an account of the fiuctuating state of tax revenueand the ratio of tax to GDP. Afterwards I atalysis the cause of the decline of thisration. 1. Several non -- systematic and imperfect adustments of tax system. 2.Serious condition of collecting fees. 3. Defects in tax collection ed administra-tion. 4. Tax loss in the process of enterprise's transfering managing mecha-nism. 5. Improper tax policies on levy and benefit to show fair tax levy on for-eign investment concerned enterprises.Undoubtedly, some measures ought to be taken to raise the ratio of tax ofGDP. 1. Further promote tax -- sharing system. 2. Clear up fees and supplernenttaxes, regulate different forms of fees and taxes. 3. Enforce tax collection andadministration forwards. 4. Standardize the favored policies of those enterprisesregarding foreign investment, check the tendency of tax evading. Meanwhile,we should pay attention to tax multiplier effect and its negative -- sided influence.