The Capital Function Positioning Under Study On The Relationship Between The Economic Development And Local Tax

In2009, Beijing’s GDP per capita reached US$10314, ranked second nationwide andonly after Shanghai province. Beijing’s economic develop rapidly and people’s livingstandards have been improved significantly. At the same time, the tax revenue as thenational tax revenue is the most important means of national economic regulation, also oneof the important lever to provide important financial supports for economy constructionand social development. However, there are some differences and misunderstandingsbetween the current tax revenue growth and economic growth both in theory and inpractice. Therefore, to explore the economic development and growth of the tax law, toanalysis local tax income exceeds the causes of economic growth of Beijing and to ensurethat tax revenue continued, reasonable, stable growth not only has theoretical significancebut has the significant practical significance.Many domestic and foreign scholars have been research on the relationship betweeneconomic development and tax growth theoretically and empirically, but their research isalso limited to the relationship between tax and economy. So far there is no scholarsresearching on the tax change status and trend before and after the behavior of governmentplanning. And the innovation in this paper is to explore and analysis the related effects foreconomic growth and the construction of tax source due to Beijing’s main function division,and to verify each main function region development direction from tax perspective, thengive some relevant policy recommendations based on empirical analysis.This paper is divided into five parts. The first part introduces the research background,research status in domestic and abroad, research methods and innovation. The second partintroduces the basic theory of economy and tax revenue, which lays the theoreticalfoundation for this paper. The third part analysis the progress of Beijing’s economy and taxrevenue growth in the whole, and introduces the main function and development directionof" eleven five" period, and then analysis the changes of percentages of local tax revenuethe between main function region and whole Beijing. The fourth part is the tax structure ofeach functional area of the business tax and property tax impact on economic growth, thebusiness tax is mainly from the perspective of industry structure, the property tax mainlyfrom the investment structure analysis. Finally the fifth part is the conclusion, and putsforward the policy proposal. In general, this thesis tries to analysis the relationship between Beijing local tax revenue and GDP income empirically and theoretically, and furtheranalysis on" eleven five " period the changes of economic and tax caused by the division ofmain function region, meanwhile combined with Beijing economic development trends, topay more attention to the coordinate development between taxation and economy from theangle of tax source administration.