Promote Regional Economic Structure Optimization Of Tax Sources Construction

Tax stems from economy, which is not only the barometer of economy but also a reflection of economic development scale, speed and quality, reflecting that tax is inseparable from economy. In order to achieve stable and sustainable growth in tax revenue, there must be an abundance of tax sources for security. While the construction of tax sources depends on the continuous optimization of economic structure and the healthy and stable development of economic status. Currently, after rapid development for nearly 20 years, China’s economy has entered a new normal state of development with its distinctive characteristics of " high-speed development, gradually optimized structure, new power impetus, diversified challenge". During this period, there gradually emerges the problems of unreasonable economic structure and a slowdown in economic growth, also, which is a necessary stage in the process of economic development and is bound to have a larger influence on tax revenue, thus further increasing the difficulty in tax work. Positive research has been carried out at home and abroad as for how to crack this problem. On the basis of previous studies, this paper takes L city as an example to summarize the basic characteristics of the evolution of tax structure through the data analysis of the relevant national tax revenue from the perspectives of total tax revenue, growth, macro tax burden, tax elasticity, tax types, industry, economic types, regions for 20 years and makes analysis of the current tax impact of the economic structure in the city, trying to analyze the relationship between economic structure and tax sources. On this basis, the paper making proposals on further optimization of tax sources structure of regional economy, promoting local economic development and the functions role of tax, in order to offer corresponding reference to the economic structure optimization and the construction of tax sources in other parts.The article is divided into seven chapters. The first chapter is the main introduction of the selected topic background and its research significance, the literature review both at home and abroad and the research ideas and methods; The second chapter is mainly the related basic theoretical analysis of the tax, economic structure and its relationship between the tax. The third chapter introduces the current situation of China’s economic structure and the characteristics of tax source structure, including China’s current economic development situation, the change process of the economic structure, tax revenue and the structure of the tax sources. The fourth chapter takes the economic structure of L city as the research sample to mainly analyze the current economic development situation, characteristics of tax sources and the impact of economic structure on tax sources of L city. The fifth chapter tries to analyze the cause how the economic structure has an impact on tax sources. The sixth chapter puts forward suggestions on the optimization of regional economic structure and the improvement of the quality of tax sources in view of the existing contradictions and problems. The seventh chapter is the conclusion.