A Study On The Impact Of Financial Behavior On Local Tax In Key Tax Source Enterprises

Key tax sources is support and protection of local tax, it provides tax revenue which is generally more than 50% of the total local tax revenues, some even more than 90%. Thus, the key tax sources contribute to a great local taxes, it is the focus to monitor of local taxation departments. Effect of key tax sources to local tax revenue mainly through its financial impact on local tax behavior manifested. Currently, many experts mainly studies the key tax source management, and mostly confined to the country’s key tax sources management, conducted from the perspective of local analysis of key tax sources is relatively small, particularly in-depth analysis of the tax impact of key tax sources to local financial behavior less research, and research on key tax sources in Dali, almost nothing. Thus, the key tax sources from the financial impact of the behavior of the local tax point of view, to explore key tax sources financial behavior of Dali Inland Revenue Department and its impact on local taxes, it achieves an extensive and far-reaching significance to the protection of local tax and local tax increase.Thesis integrated use of literature analysis, statistical analysis and case analysis and other research methods to key tax sources of financial behavior and its impact on the local tax as the theme, the financial behavior of key tax sources of Dali Inland Revenue Department as an example, first introduced in overview of key tax sources of Dali Inland Revenue Department, based on key tax sources management situation, analyzes the key tax sources management problems. By introducing the status of local taxes, discuss analyzes key tax sources to local tax contribution of key tax sources and local industry tax. Secondly, according to state tax revenue in recent years, Dali and key tax sources of data, correlation and regression using SPSS statistical software analysis, the key tax sources and local taxes was highly positive correlation. The close relationship between the key tax sources prove an important role in local tax revenue, a huge contribution to key tax sources of local taxes is inseparable from the support of key tax sources of local tax revenue. On this basis, further research in tax key tax sources of financial behavior of Dali Inland Revenue Department and its impact on local taxes, focusing on financial behavior involving multiple sources of revenue taxes local taxes, including corporate income tax, sales tax, property tax, personal income tax, land value-added tax, urban land use tax, stamp duty, these taxes constitute an important part of local taxes. By separately analyzing the financing behavior, investment behavior, income distribution and capital operation behavior and its impact on local taxes, obtain financial behavior of key tax sources of local taxes on very large. Finally, we put forward some suggestions to key tax sources management to promote local taxes, namely to strengthen the monitoring of key tax sources of financial behavior; improve the management of key tax sources.