Research On The Issues Of One-time Tax In Yunnan Province

From the local practice of Yunnan Province,one-time tax revenue as part of the local tax revenue in Yunnan Province,it has characteristics of one-time,non-renewable and dispersion liquidity,whether its proportion in the local tax revenue is reasonable,directly reflects the local tax system of Yunnan province is reasonable and the local tax source is adequate or not.Firstly,according to the questionnaire,we have conclude the reasonable proportion of one-time tax in Yunnan province,which has provides a point of reference for the study on a one-time tax issues.Secondly,integrated the understanding of one-time tax from different tax Departments and one-time tax questionnaire in Yunnan province,we have define the one-time tax.Furthermore,from a small-caliber(farmland occupation tax)and caliber(Kunming city as a case to study),we have comb four issues of one-time tax in Yunnan province.which reflects both the unreasonable local tax system in Yunnan province,but also that inadequate local tax source in Yunnan province.The essential reasons conclude external factors(such as short-term investments)and internal factors(such as the regional economic structure is not optimal,the tax system is not reasonable).Of course,the issue of insufficient tax loopholes and reform should not be ignored.In view of this,this article through an analysis of one-time tax issues in Yunnan province,aims to identify the causes behind the one-time tax issues.Finally,propose the suggestions about one-time tax.This article will study and analyze one-time tax from the following four aspects.Firstly,according to the current domestic study results on one-time tax in Yunnan province,as well as the local tax Departments' understanding of one-time tax features,conclude the concept of one-time tax,laying the theoretical foundation for the research of one-time tax in this article.One-time tax statistics have three calibers,this paper mainly from the small caliber and the case analysis of the medium caliber to statistical analysis of one-time tax.Secondly,through the analysis of the one-time tax issues in Yunnan Province,it is found that there are four major problems in the one-time tax in Yunnan Province,namely the large-scale volume,large annual fluctuation,large regional difference and too big management risk.Thirdly,from the economic level,the tax system level,the collection andmanagement level to explore the reasons behind the four major issues in Yunnan Province.It is found that the local taxation reform is lagging behind,the quality of economic development is not high,and the factors such as information distortion and responsibility are unbalanced in the process of tax source management,which lead to the four major issues of one-time taxation in Yunnan Province.Fourthly,put forward the overall thinking and specific countermeasures to improve the issues of one-time tax.To the governance on one-time tax issues,we need to combine the tax reform goal of modernization with position of local tax system reform,meanwhile adhere to the concept of sustainable development and the thought of "resources-financial resources and tax resources",Specifically,we can promote the sustainable growth of the economy level,reform the tax system and optimize the administration level.Through those measures,to govern the one-time tax issues.