Yunnan Province, The Industrial Economy And Local Tax Empirical Analysis

Due to the industrial economy of Yun nan's unique structure and the financial system reform revenue-sharing features, making industrial economy and the local tax revenue relationship has its unique characteristics, since the reform of tax system in 1994. The focus of this inquiry is that what is the relationship between three industries and local taxes and how adjust the industrial structure can be healthy to the economic development and the rapid growth of local tax revenue in Yunnan Province.This inquiry established measurement regression model between three industries in Yunnan Province and local tax revenue through analysising industrial economy in-depth and local tax revenue of the development situation in Yunnan province, drawing on results of previous studies and utilizing the theory related to the financial and taxation. Analysis obtained:the impact of local tax revenue growth of Yunnan Province, the main factors can be attributed to economic growth, economic structural adjustment, tax collection and management in three areas; Before and after the reform of tax system, Primary industry influence on local tax revenues are very different;three industries in Yunnan Province contribute to local tax revenue are very different.The first industry has maken the greatest contribution, followed by the secondary industry, and finally the primary industry, industrial structural adjustment can affect the growth rate of local tax revenue; local tax collection and management levels on the local impact of general budget revenue is positive, all regions of Yunnan Province uneven level of revenue collection and management, collection and management has a high level in several areas of economically developed.The purpose of this paper is that through studying the relationship between industrial economic structure and local taxes in-depth, analyzing the factors that affect the relationship between the two, adjusting the industrial economy to identify the correct direction for the healthy economic development and the rapid growth of local tax revenuemake policy recommendations in Yunnan Province. Yunnan Province should act in accordance with the laws of economic development, combine with its own characteristics, vigorously develop their unique industries, cultivate pillar industry groups continue to strengthen the secondary industry, vigorously develop the tertiary industry, driven by tourism, other industries within the tertiary industry development.