Analysis Of Local Economic Tax Fund In Baotou

The analysis of tax fund, passing through the entire process of the tax management, accurately determine the tax economic situation, guiding and organizing tax revenue work correctly as well as the important means of improving collection quality and efficiency, and is playing a substantial role of tax management on prediction, planning, assessing, supervising, evaluating, and decision-making. The continuous scientific and meticulous development of tax administration leads to increasing attention of tax department at all levels especially local tax system which bears the main lifeblood of the local economy. Local taxes directly affect local fiscal revenue and expenditure. With the sustained rapid economic development in Baotou recent years, local taxes also maintained a good momentum of growth. Tax depends on and derives from the economy; the mutual coordination of both is a powerful weapon to verify the quality of tax collection. Tax fund is the resource of tax, but it does not equal tax. Only if we continue to strengthen tax collection, there will be real transformation for taxes.Since the separation of national tax and local tax institution, local tax over fulfill tax plan in successive years, but tax evasion problems still exist. It shows that only using tax plan to manage taxation is not impractical. We must focus on tax fund investigation, analysis and management, only to grasp overall tax fund situation, tap potential of taxation, constantly looking for new growth point of taxation and find out existing problems timely, to clarify thoughts and better serve the taxpayer and local economy.This article use the local economy and tax revenue as an example. Investigate method, data together method, document research method and experience summary are used, based on linear equation, tax elasticity coefficient, negative tax rate regulation factor, analysis both the micro and macro view of the relationship of local economy and local tax revenue. Detail state the current problem between local tax revenue and local economy coordination and give the advice of improvement.The first part covers theory explanation, mainly including the definition and conception of tax fund analysis, typical methods of tax fund analysis and its corresponding principles. This part has provided firm theoretical support for further study and analysis in this essay.The second part gives a general analysis of current situation about the relation between local tax and local economy with an example of the economic development of Baotou City. First of all, relation between local tax and economy is analyzed in a micro level with instruments such as a linear regression、tax elasticity coefficient tax rate and so on. Secondly, similar analysis is included for different industries and categories of taxes. Finally, the potential problems and drawbacks are found according to case analysis and further detail or comments are given as well, thus providing a general direction for later measures and suggestions.The third part is aimed at perfecting and completing the measures in the part two. The author has improved the tax fund management by means of strengthening the tax fund monitoring, tax payment assessment and delicacy management as well as specialized management according to collection and management practice for years in Baotou City. This has ensured that the necessary tax gets collected. Consequently, the purpose of tax fund management is truly realized and harmonious development is achieved between local tax and local economy.The innovation of this paper is that on the basis of domestic academic research, analysis the relationship with local taxes and local economic using the method combining macro and micro. Puts forwards tax fund manage measures adapt to Baotou local specialties by using developed areas’tax fund management experience and Baotou land tax collection and management practice experience for reference.