Study On Tax Revenue Capacity Of Ningbo City

Although the international study of tax revenue capacity began very early,the concept of tax revenue capacity is relatively new.The tax revenue capacity(Theoretical liability)refers to the taxes that the taxpayer should follow in accordance with the tax law and the spirit of the word.It is determined by the specific economic activity and the specific tax system,and the total capacity of the taxable source is also studied.Under the existing tax system,the scale of tax revenue with the largest caliber can be estimated by statutory tax rates by measuring the economic development status,tax policy provisions,and the level of taxation administration.The tax effort refers to the extent to which the tax department collects all legal taxable amounts,that is,the extent to which the tax revenue capacity is used.In order to objectively evaluate the achievement level of a region's tax revenue ability,it is necessary to comprehensively consider factors such as economy,taxation,and collection.In order to clearly reflect the level of tax revenue ability and tax revenue loss rate of Ningbo City,this article is based on the tax structure of Ningbo City,sorts out relevant statistical data of Ningbo City from 2006 to 2015,and uses related models and methods to carry out the tax revenue ability of major tax types in Ningbo City.Estimates to analyze the reasons for the impact of tax revenue capacity,and to evaluate the ability of Ningbo's tax revenue,proposed to improve the tax revenue capacity of the proposed countermeasures.The important conclusions of this paper are:(1)There is a difference between the potential tax revenue capacity and the actual tax revenue capacity of the major tax types in Ningbo,and the tax effort of each tax type is different.(2)The main factors influencing the tax revenue ability are economics,tax collection and taxation.(3)Comparing the tax effort value of each year in Ningbo with the national average tax effort value,it is concluded that Ningbo City's tax revenue capacity is better in 2006-2008,2011,2013 and 2015;2010 and 2014 In 2009,Ningbo's tax revenue capacity was at a medium level,which was neither good nor bad.In 2009 and 2012,Ningbo's tax revenue capacity showed a disadvantage.(4)In view of this phenomenon of differences in Ningbo's tax revenue ability,the fifth chapter of this paper proposes relevant feasible opinions from five aspects to improve the level of tax revenue capacity.This article is divided into five chapters: The first chapter is the introduction,analyzes the research significance and purpose of this paper,discusses the mainresearch contents and research methods of this paper;Chapter Two defines the tax revenue capacity and related concepts,and briefly describes Fundamental principles and analysis methods of tax revenue capacity;Chapter Three: Compilation of relevant data from 2006 to 2015 to construct a calculation model to estimate the tax revenue capacity and overall tax revenue capacity of major tax types in Ningbo;Chapter 4analyzes Ningbo's tax revenue The reasons for the differences in capabilities are to elaborate the reasons that affect the tax effort values,and to evaluate the ability of Ningbo's tax revenue capacity from 2006 to 2015.The fifth chapter is to provide relevant suggestions for the improvement of Ningbo's tax revenue capacity.The innovation of this paper is to combine the traditional tax revenue estimation method with Ewiews 8.0 software to study and estimate the tax revenue capacity;and to infer the reasons for the differences,and finally give feasible suggestions conclude the improvement of add-value tax capacity about VAT.The inadequacy of this paper is that there is no research on the tax revenue ability of different industries in different regions;the selection of years involves the reform of VAT and the increase of business reform;the scope of the study is not detailed enough and has not been compared with the results of other research methods.