Empirical Study Turnover Rate Of VAT General Taxpayer

Tax loss affected our revenue, not only to insufficient supply of public goods, butalso weakened the efficient allocation of tax macro-control functions and resources.Therefore, the loss of tax revenue for VAT issues in-depth study and propose effectivecontrol measures.VAT is a main tax in China. Both the proportion of taxes in tax revenue and thesize, the tax structure in our country has an important role, but at the same time, dueto the deduction of VAT chain is incomplete, inadequate governance environment taxand other reasons, the VAT the tax loss problem is more prominent. Therefore，loss ofVAT to study. control over their size and turnover rate, research related to factorsaffecting the change, and then propose solutions targeted measures has importantpractical significance.However, the current research situation at home and abroad, due to differences inthe tax system and structure. Foreign research focuses on income tax and other directtaxes, VAT and other indirect taxes on relatively few studies, VAT loss of domesticresearch on relatively large, on the one hand from the macro aspects of the analysis ofthe phenomenon of loss of reason and propose appropriate solutions, on the otherhand is the use of internationally accepted method of calculation of VAT loss of sizeand turnover rate is calculated on a region or, But overall, the domestic research ismainly based on estimates of macroeconomic data Microscopic studies rarelymeasured, and the results of different methods of calculation of the difference isrelatively large.The paper measured using microscopic methods. Firstly, this article describeKunming VAT general taxpayer from year2006to2011by adopting the method ofclassification of speculation, to calculate the turnover rate of each size, economicnature and industries, and then use panel data for econometric analysis results in theactual tax burden enterprise sector, penalties force, checking VAT turnover rate and the relationship between the penalty rate. According to the model in order to drawconclusions. According to this conclusion, from the classification management andprofessional management of tax sources, and from Kunming VAT manage current andfuture needs, proposed a targeted policy recommendations.