Analysis Of Tax Source Quality In Beijing

At present, the Chinese economy has entered a "new normal" economic structural adjustment phase, we need to transition from factor-driven to innovation-driven. Under pressure of the economic downturn exacerbated the economic slowdown, weakening external demand, domestic demand contracted macroeconomic situation, urgent need to strengthen economic development, and an important part of the construction of both economic development tax sources, but also the actual conditions of industrial restructuring. Opposites relationship between economic construction and construction tax sources is an important issue in the process of economic and social development must face. And to correctly handle the relationship, and its premise is to analyze and evaluate the scientific quality of tax sources. Quality can be defined as sources of tax revenue sources of revenue in the overall impact of tax changes in the total amount of internal factors ingredients. Sources of tax revenue and tax analysis in construction work, often considerable macroeconomic aggregates but the actual total amount of the tax difference has great presence. Thus the factors affecting the quality of tax sources to analyze and measure the extent of the impact of various factors on the size of tax sources, and thus the formation of the overall evaluation of the quality of tax sources on the very necessity of having.Firstly, on the basis of quality-related tax sources systematic examination on theory, focuses on the evaluation method of quality sources of tax revenue, that is the total amount of analysis, the focus of analysis, index analysis. Then, the quality of tax sources in Beijing as the object of analysis, from the time, industry and type of business taxes up to several dimensions of quality of tax sources in Beijing were analyzed as a whole, so as to clarify the tax revenue to an important contribution to Beijing the main taxes, key industries and major type of business. Secondly, Beijing’s technology industry as a key industry analysis, detailed analysis of the tax contribution of science and technology manufacturing and technology services in nine major industries. Secondly, the four indicators chosen to reflect a region in the profitability of the business, sources of revenue to build mass index, quality sources of tax revenue will be in Beijing and other parts of the horizontal comparison. Once again, select the relevant industries in Haidian Science Park business case analysis as a key to the total amount of taxes paid for the study, selected the 2014 Haidian Science Park in 8010 income scale enterprises in the industry top 30 companies as samples We collected the 2014 financial statements for each sample enterprise data for analysis at the industry level, to indicators of financial factors as independent variables in the regression paid taxes as sources of revenue quality evaluation, factor analysis and multiple regression analysis method Haidian Science Park ten sources of revenue quality industry analysis to identify various factors affecting the financial indicators of taxes paid. Finally, according to the results of the above empirical proposals on policies to strengthen the pillar industries in Beijing sources of revenue building.