Evaluation On Sustainable Growth Ability Of Local Tax Revenue In Anhui Province

Local tax revenue is the cornerstone for local governments to exercise government functions,is the key to ensure economic development,and has an important impact on improving people's livelihood.The more abundant the local tax revenue is,the more abundant the local finance will be,the more abundant the local finance will be.The government can adjust the development of regional industry by means of financial transfer payment,attract more high-quality enterprises to settle in,so as to obtain more tax sources and achieve the cycle process of sustainable growth of local tax revenue.Anhui Province,as one of the important central cities,plays an important role in undertaking industrial transfer from the east to the West and in the construction of the Yangtze River Delta economic circle.In 2017,Anhui Province achieved a GDP of 270.18 billion yuan,an increase rate of 8.5%,slightly higher than the national GDP growth rate,ranking 13 th in the country and 6th in the country.Based on the four factors affecting the sustainable growth of tax revenue,including economic factors,collection and management factors,tax policy factors and tax structure factors,and combined with relevant tax theories,this paper takes the sustainable growth of local tax revenue as the main objective,and constructs five criteria levels(tax growth,economic development,tax source structure,tax distribution,tax revenue and economic association).The evaluation index system of the sustainable growth ability of local tax revenue in Anhui Province with 17 index layers and the improved entropy method are used to objectively empower each criterion layer and index layer,and the comprehensive evaluation scores of 16 prefecture-level cities in Anhui Province in 2017 are obtained.Based on the comprehensive evaluation score and the perspectives of sustainable growth of economy and local taxation,this paper finds the common and individual problems of 16 cities in Anhui Province.In view of the slow development of the tertiary industry,the dependence of Local Taxation on the real estate industry,and the unreasonable structure of Local Taxation revenue,this paper puts forward two or three adjustments of the internal structure of the industry,strengthens the macro-control of the real estate industry,and promotes the real estate industry.With the sound development of the industry,we should gradually build a local tax system with direct taxation as the main body and other relevant measures.Specific to each city,combined with the actual situation of each city,put forward targeted solutions.