| The economy dominants the tax revenue and the tax revenue turn restricting the economy. Tax is the "barometer" of the economy operated regulation and the source of taxation is the fountainhead of the tax revenue. They form an ecological chain relationship of economic - tax sources - tax. As the linkage between economic and tax, tax sources'function self-evident. As the saying goes "Flow poor", "fewer sources", exploiting tax will only affect the smooth flow. And adding water to feed the fish could achieve real conservation and only real conservation could achieve "harvest." In the field of economic development in the state, only if the local economic development and the conservation of local revenue sources combine closely, the disposable financial resources of local governments can continuously increase and achieve win-win situation of local economic construction and social development. Therefore, the development of both local and statewide conservation tax sources of economic development concept is convergence. Only if the full play to the advantages of statewide economy and a reasonable and effective productivity space layout, build a reasonable and effective productivity space layout, the local tax statewide economy could maintain into a sustainable and steady growth. And plenty of local sources of revenue provide the state and the Economic Development with strong financial security and provide the government better public services and public goods. Since the establishment of the tax system, local sources of revenue experienced the idea transplanting of management conservation tax sources - cultivate sources - Construction sources of revenue - tax sources conservation. Different from the tax source management, cultivation and construction phase, the phase of conservation tax sources will increase the abundant wealth of nutrients, and emphasis much more on considering long-term, stability and sustainability of the sources of revenue. Therefore, in the tax revenue and economic system, not only adjust dynamically the tax factor, optimize the structure of sources of tax revenue, but also fertile the oil of revenue sources - state economic. So the conservation of tax sources and statewide economic development could transfer from highly correlated to highly positive coordination.The issue explains and sorts out local conservation tax sources and tax and economic growth theory according to the research of literature statewide economy and then analysis the status of economic development and the conservation of local tax source during the 12th "Five Years". In order to inflect more fully the current situation of economic development and local conservation status of tax sources, the issue focuses on anglicizing the current situation of local tax revenue by the tax structure, economic types, industry structure, key industries are the focus of analysis, which aims to discover the characteristics and problems of local tax sources conservation. Meanwhile, it chooses the total tax revenue of Chuxiong, macro tax burden and tax elasticity coefficient as the indicators of local tax source conservation. It describes well the connection between the tax revenue and the economic growth during the 12th "Five Years" according to constructing the model of local tax revenue and total GDP, the macro tax burden and the growth rate of tax revenue and linear regression and the GDP growth rate.Finally, for the existing problems, the characteristics and the origin analysis of tax source revenue conservation of Chuxiong, the issue makes some suggestions such as tax distribution system, local taxation conservation structure, industry structure, sources of tax revenue collection mode, tax source revenue analysis and cooperation with other departments, pushing Chuxiong rent tax revenue and economic development gradually into the coupling state, so as to promote harmony in Frontier Ethnic Autonomous Prefecture of tax revenue and economic growth and healthy development. |
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