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Report On The Impact Factors Of The County’s National Tax Revenue

Posted on:2014-01-11Degree:MasterType:Thesis
Country:ChinaCandidate:Y ZhangFull Text:PDF
GTID:2249330398959826Subject:Tax learning
Abstract/Summary:PDF Full Text Request
·National tax revenue of county territory is a very important part of the revenue of the nation, which plays a great role in guarantying the financial income and maintaining the Economy and Social stability of the local government. At present, lacking of national tax revenue exists in many of our county territory, Which leads to two very important questions:one hand is that, lack of national tax revenue, local government is less than supportive to economic growth, which constraints the economy, and forms the vicious cycle of financial shortage and economy development lag behind; The other hand is government doesn’t have enough tax revenue, while it has to practice its functions that become more and more self-contained.Then it has to find other ways. Non-tax revenue and non-budgetary funds have became an important source of income of the government budget. In recent years, chaotic Local sources of income and nonstandard budget system still exist.So by analyzing national tax revenue of county territory,this article hope to find influencing factors of national tax revenue of county territory and also to put forward relevant policies, which will be of great significance to economy and national tax.This article is a research topic of practical significance.·Many of the former researchers use national data to do tax research. Do these researches apply to county territories? This is the main goal of this article. On the base of the previous studies, this article use the data of one county territory.By field research and statistical approach,to find the problems of the county territory.Then we hope to find ways to improve national tax revenue.In the process, the first one, delimiting several concepts is to confirm the Literature-writing target. The second one, we elaborate the relationship among GDP, industrial structure, enterprise scale, national tax revenue and so on, which is the theory of the article. The third one, we use the dates of the X county to test the relationship and find that X has these problems:low-level economy, under-development industrial base, tax fund shortage, exceedingly depend on several tax Categories and Enterprises and so on. The last one, we have to take measures of economy and finance to improve the national tax revenue.
Keywords/Search Tags:National tax of county territory, Influencingfactors, Economy development, Local taxation system
PDF Full Text Request
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