Analysis Of Factors Influencing The Growth Of China’s Tax Revenue

As an important part of financial income, tax revenue provides a necessary finical support for the implementation of the proactive fiscal policy in China, and provides a strong financial support for public investment. It plays an integral role in the development of the national economy, at the same time, tax revenue is also an vital factor which can affect the development of economy in China. The growth of tax revenue is an important topic in the field of economy research.Since the reform and opening up, especially since the implementation of the reform of tax sharing system in1994, China’s tax revenue increase rapidly year by year. Especially in recent years, the growth rate is far more than the growth rate of the national economy, which is worthy of study.This article provides the analysis of the impact of the tax revenue growth from three aspects:economic factors, policy factors and managerial factors, and explain the relationship between these factors and tax revenue, as well as the impact on tax revenue, especially study the tax collection impact on tax revenue. Based on the study, this article find the problems and put forward suggestions, to promote the healthy growth of China’s tax revenue.This article divides into six parts:the first part is the introduction, which introduces the background, purpose and significance of this research, and summarize the research accomplishment of tax revenue growth at home and abroad. The second part gives the theoretical analysis of the factors affecting tax revenues from economic factors, policy factors and managerial factors. Based on our historical data, the third part analysis the economy factors which affect the tax revenue, especially economic growth and industrial structure factors, and expound the contribution to tax revenue. The fourth part analysis the policy factors impact on China’s tax revenue, mainly from the tax regime and financial needs. The fifth part analysis the managerial factors and current tax revenue assessment indicators which impact on China’s tax revenue, especially analysis the impact on the rapid growth of tax revenue from tax collection, and analysis some drawbacks exiting tax revenue plan. The last part is conclusion and recommendations, summarizes the main conclusions of each chapter and put forward to some relevant policy recommendations.