Analysis Of Economic Factors Affecting The County Tax Revenue

Economy determines tax revenue. Economy is the basis of the existence and development of taxation, which is the source of tax revenue. Economic development has a very important effect on total tax revenue and tax structure. Economy and tax of Jinan are growing fast. Its comprehensive strength ranks the forefront of Shandong Province. However, as the capital city, county economic development of Jinan is not in the dominant position in17cities of Shandong Province, it has become affect the Jinan’s tax revenue. Therefore, based on the county tax analysis, five counties (cities, districts) of Jinan are selected as the study sample by the thesis, fully analyzes the current situations of county economy and county tax in Jinan and the Positive influence and restriction factor which county economy effects on the county tax, so as to provide available advice for the development of county economy and taxation work.First, the paper elaborates the relevant economic factors which influence tax revenue from the following five aspects:economic aggregate, economic structure, ownership structure, the mode of economic growth, price level and economic quality. Secondly, the paper analyzes the present situations of Jinan’s county economic development and tax revenue which include six aspects:total GDP, per capita GDP, industrial added value, total tax revenue, the situation of grading times tax contributing to the local resources.On the basis of mastering the basic features of the economy and revenue in Jina n, the writer combines the reality of Jinan, carefully studies large numbers of economic indices and taxation revenue, analyze the impact of county economy on taxation from the aspects of the total economy, industry structure, ownership structure, the industrial added value and so on. This part is major part of this thesis. From the above analysis, the thesis draws the following main conclusions:Jinan county economy is highly relevant to tax revenue. The economic scale and structure of country economy plays increasingly prominent even decisive role on the scale and structure of taxation. The revenue growth is driven by the healthy development of economy. The unbalanced economic growth has been an important constrain factor to the county tax revenue, which is waiting to be further improved. The tax contribution between industrials is very uneven. Although the tax burden is trending up, the general tax burden is at a low level. The pattern of Jinan county tax revenue income growth still belongs to one of traditional scale expansion.Final, in accordance with the existing problem, the paper puts forward some solutions so as to achieve the coordinated development of Jinan’s county economy and tax, such as promoting the development of modern agriculture, accelerating the process of industrialization, developing the private economy, promoting the development of rural economy, optimizing the county overall industry structure, improving the tax refund system.