Research On Optimizing Tax Source Management In The New Era

Tax source,the economic source of tax revenue,its abundance not only determines the scale of tax revenue,but also reflects the rationality and advancement of economic structure,affecting the quality and efficiency of regional economic development.First-tier cities often play a demonstration and radiation role for the development of other provinces and cities.Under the background of the new era,the economic growth is slowing down,the economic structure is facing transformation,the international tax competition is deepening,as well as a new round of tax reduction is coming,can the current situation of tax sources in front-line cities adapt to the complex and changeable economic forms under the background of the new era,and continue to lead the harmonious development of the regional economy?Therefore,Combining with the theory of study,this paper uses comparative analysis,quantitative analysis and other methods to makes a deep analysis of the tax source management in Beijing,Shanghai and Shenzhen,the three most representative cities in China,and finds that the uneven development of tax sources in the first-tier cities,such as total tax revenues keep growing,but growth slows;the tax elasticity is high,the macroscopic tax burden needs to be reduced;the tertiary industry dominates,the pillar industries are slightly single,there are certain tax risks;the regional preference of foreign investment is obvious,the source of investment is fixed;the dependence of key tax sources is strong,and the specialization management of tax sources needs to be further strengthened.On this basis,this paper studies the tax burden and tax sources of OECD countries at this stage,and draws on its development experience to make recommendations for optimizing the tax source management of first-tier cities in China in the new era: improving tax collection and management laws;rationally adjusting macro tax burden;optimizing industry structure;optimize capital structure;strengthen professional management of tax sources,etc.