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Study On Problem And Strategy Of Central Macro Tax Burden In HengYang

Posted on:2011-07-10Degree:MasterType:Thesis
Country:ChinaCandidate:B Q LiangFull Text:PDF
GTID:2219330338472069Subject:Public Management
Abstract/Summary:PDF Full Text Request
In the recent years, with the rapid development of economy and society, hengyang city state tax revenues increase dramatically, and even close to 30 billion in 2007.Then,is there any relation between the increase of tax revenue with the economic development of hengyang city? If the relation exist, how much is the extent to which the impact of economic development on tax revenues? Conversely, whether tax income level, to some extent, also influence the hengyang economic development? Did the Adjustment and development of the Variety of hengyang city tax influence local economic development? Based on the study of the problems in the macro tax burden, small, namely tax revenue of GDP for the index of income, the measure of hengyang city through the small macro tax burden, compared with the index of other provinces city tax revenues, hengyang city economy study completed with the macro tax burden, analyses the cause of low taxes, and put forward improving macro tax burden, the development level of economy in this region.Based on literature review and study, this paper found the following principles, should be applied to reasonably determine the national macro tax burden:tax and regional economic development, macro-level of adaptation; macro tax burden and the degree of optimization of industrial structure compatible; macro tax burden and tax preferential policies compatible; macro tax burden and the tax department management depth compatible; macro tax burden and the degree of taxpayer compliance with tax suit. A correct understanding of the practical significance Tax macro tax burden are mainly:it is conducive to improving the quality of the regional economic performance;conducive to regional industrial structure optimization; tax play the role of economic leverage; conducive to the scientific, fine of tax collection and management; conducive to the effective functioning of government functions.Macro tax burden in Hengyang City has walked into a steady increase in the basic range of healthy growth,but still at a low level in the province, which is led by the reason the economic level, administration of tax collection and tax policy. In order to accelerate economic development in Hengyang, to strengthen the local economic tax base construction,to increase stability and coordination of tax revenue growth,we should pay attention to the following aspects:promote industrial clusters,and cultivate new sources of revenue growth of pillar; optimize the industrial structure,and improve the rate of overall tax burden; speed up the non-public economic development and tax revenue and build a new growth pole; Duty strictly according to law,and optimize the taxation environment; Efforts to tighten tax collection and management,and improve the tax collection rate.
Keywords/Search Tags:central tax, Macro tax burden, industrial structure, Tax Administration, strategies
PDF Full Text Request
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