Unified Regional Tax Policy On The Tax Base

Now the economic of our country is very unbalance, area not very of the delta of Yangtze River and the Zhujiang River, the GDP occupied 40% of the whole country. The western district occupied the national territory more 2/3, the GDP only occupied about 15% of the whole country. But continuous, healthy development of economic of the whole country is to request economic in every district-balanced development. At that time the tax policy played important part in promoting economic development along sea economy and in the riverbank east of Shanghai, in the aspects of drawing on the foreign capital and guiding economic development etc. Now, in the face of the present condition that unbalanced development in economy in every district, in proceeding the big development in western district and developing DongBei Old industry base, adopting fit, useful tax policy will have important strategy meaning. But tax policy adopted before is: to develop which districts, aimed at which districts practicing the special policy of taxation that differential treatment. It not only caused tax system not normal, lowered the serious of the tax system, but also distorted the resources flies to. For this reason this text put forth effort in researching the productivity construction difference in each district, argument that united tax system will have the different influence to the economic of every district because of the substitution effect of taxation. Therefore, we can establish the united tax system to realize national tax policy to push the economic development in special district. This text is divided into three parts totally:The first part: Generalized the substitution effect of taxation, which is the theories of this text topic according to. The united tax system will have different influence on the economic of every district because of the substitution effect of taxation. The function orders of the substitution effect of taxation is the production factors, which distribution in the every locality area is different, Therefore, the united tax system is very different to economic influence in every district.The second part: Discussed the united tax system will have different influence on the economic of every district. Among them, the first part discussed the structural difference in productivity in every district from five aspects. These five aspects are the difference in industrial structures in every district, the difference in organize construction of business enterprise in every district, the difference in funds, the difference in labor force and the unemployed in every district. This is the theories that united tax system have different influence on the economy in every district according to; The second part aimed at the structural difference in productivity in every district, argument that how current added value tax system, income tax system, resources tax law tax system and agriculture tax law tax system have different influence on economy in every district.The third part: Put forward the tax policy that will promote moderate development in every district. We will conclude from above that united tax system will have different influence on the economic of every district because of the substitution effect of taxation. Therefore we need to establish perfect tax system to realize tax policy of our country. It includes the reformation of the added value tax system, the reformation of the income tax system, the reformation of the tax system in promoting resources type city transformation and leading the resources reasonable use and the reformation of the agriculture tax law.