Research On The Problem Of Tax Revenue And Tax Resourcein China

Chinaalways attaches great importance to the issue of social equity.And in the 18 th CPC National Congress,China hascome up with thesignificant and strategic deployment,which is to establish a scientific and technological development,social justice,a unified market tax system.The party made a major decision in the third Plenary Session of the 18 th CPC Central Committee: to promote the economy more efficient,more equitable,more sustainable development.Chairman Xi Jinping in "Putting Ideas to the Spirit of the Party's the Third Plenary Session of the 18 th CPC Central Committee" the article pointed out: if you can't create a more equitable social environment,and even lead to more unfair,the reform will lose its significance,it is impossible to continue."The 13 th Five-Year" plan clearly stated: to narrow the income gap between regions,correctly handle the relationship between fairness and efficiency,regulate the initial distribution,intensify efforts to regulate the redistribution,adjust and optimize the distribution of national income,to narrow the income gap in the whole society;to accelerate the reform of the tax system,improve the local tax system,to deepen the national tax and local tax system reform,to improve the tax collection efficiency.China's reform of the tax system in 1994 came up with the clear division of the tax sharing central tax,local tax and central place.Although the reform makes for the realization of economic and social development goals,there is the nature of the transition in the 1994 tax sharing system reform.With the development of socialist market economy,the reform of the tax system gradually exposed some problems,and there are some serious problems that has seriously affected the harmonious society and economic sustainable development,inparticular,the issue of tax revenue and tax resource.At present,there is the phenomenon in China that tax revenue is mainly transferred from the central region to the eastern region,from less developed areas to developed areas.The phenomenon will be contrary to social justice,intensify the contradiction between the local governmentand be contrary to maintaining social stability.And it will go against the optimal allocation of social resources.The problem of the tax revenue and the tax resource has become one of the most serious problems,which is to be solved in today's society.It is important for us to achieve our goal that the economy of our country can achieve fast,fair and sustainable development and achieve social harmony and stable development that solving the issue of China's tax revenue and tax resource.This paper is divided into six parts.In the first part,I introduce the background and significance of the research,the related literature of the issue at home and abroad,the contents of the research,the research methods and innovations and shortcomings.In the second part,I define the related concepts and theoretical basis.Idefine the related concepts such as tax revenue,taxresource,degree of deviation and amount of deviation on tax revenue and tax resource.And I introduce the research scope,the research object and some theories such as the theory of public goods,the theory of fiscal decentralization,tax distribution theory,tax competition theory,which provide a theoretical support for the analysis of the causes and the effects.The third part is the key part of the article.In this part,I use the method of empirical analysis.First of all,the calculation method of deviation amount and deviation degree is introduced.Secondly,I analyze the situation where tax revenue and tax resource are divided in our country from two aspects of overall and regional area.Finally,I analyze the effect of the deviation of the tax revenue and tax resource on the local government provision of public goods,the coordinated development of regional economy and the upgrading of industrial structure in the area of tax revenue outflow.In the fourth part,I analyze the reasons of the divergence of tax revenue and tax resource in China.I analyze the causes of problems from four aspects that are the imperfect of the tax system,the characteristics of VAT,thetax competition between local governments,trans-regional management of enterprises.In the fifth part,I introduce the measures of some foreign countries to solve the problem of the divergence of tax revenue and tax resource.And by analyzing the measures of the United States and Germany,I sum up the experience for our country:perfect legal system,tax coordination mechanism,perfect transfer payment system.In the sixth part,I put forward relevant countermeasures and suggestions for the issue of the divergence of tax revenue and tax resource in China,suchas,further improving the tax system of our country;establishinga coordinating tax mechanismbetween place;further perfecting the transfer payment system of our country.