The Research On Tax Burden Of Nonferrous Metals Industry In Jiangxi

As is known to all, the public has been sensitive to the tax burden. In the planningoutline of promoting the rise of the central region, the development of Jiangxi isespecially remarkable. As one of the pillar industry in Jiangxi province, the non-ferrousmetal industry also has become the key to economic development. On June28,2011, theState Council promulgated the file "opinions on supporting development of CentralSoviet area "，the file pointed out that the industry of nonferrous metal has been torevitalize the backbone role in Soviet area. Whether the tax burden of non-ferrous metalindustry in Jiangxi is reasonable or not is very important to the development of theindustry，and it even has a significant impact of economic development in Jiangxi. Thepolicy Suggestions, which promote the development of jiangxi nonferrous metalsindustry, should be based on the correct judgment of tax burden level, and quantitativeanalysis of the relationship between nonferrous metals industry tax and the developmentof nonferrous metals industry in Jiangxi. Only in this way, can we take the rightmeasures and appropriate strength planning to promote the non-ferrous metal industrylevel and the development of jiangxi province. At present, the research on tax problemof nonferrous metals industry in Jiangxi is still in a state of blank. Therefore, from taxAngle to provide the specific policy recommendations is very significant.In this paper, it combined with qualitative analysis and quantitative analysismethod, and made a lot of empirical research: First of all, through comparison indifferent industry and region, it took the simple contrast analysis of nonferrous metalsindustry in Jiangxi. Secondly, it took index number of nonferrous metals industry in2005-2010and tax rate to do the analysis of linear regression; and then it took optimalestimation by incompatible theory about the maximum to tax income and nationaloutput. Through the study, it found that tax burden level of nonferrous metals industryof Jiangxi at present was in the low status, but the main reason is due to the economicdevelopment level of nonferrous metals in Jiangxi province is too low, and at this pointthe author put forward policy suggestions to improve the present situation from theenterprise itself and the government:(1) Under the general trend, the development of nonferrous metals industry inJiangxi province is not ideal, which is not only because of the international environmentof the extrusion and monopoly, but is more due to low product prices, unreasonablestructure and low input of technology. Therefore, the author thinks that the enterprises should increase the expenditure of their test and research and optimize the structure ofproduct; They should increase corporate restructuring, and help the integration of smalland medium-sized enterprise; They should promote quality of their own and compositethe cohesion of industry.(2) The government’s existence value often lies in remedy the marketself-regulation imbalance and help to maximize economic development. The policy ofmacro-control efforts will cause distortion. As far as possible the boosting of thedevelopment of non-ferrous metals industry must be scientific and rigorous, constantlyoptimized in practice, and minimize distortion. he To improve the current situation ofthe tax burden of nonferrous metals industry in Jiangxi province, the government cantake measures in the following five aspects:①They should create innovation system,and timely levy environmental tax;②They should adjust the relationship between taxand fee, and regulate the form of government revenue;③They should reinforce the workof tax administration, and improve collection management system;④They shouldimprove the threshold of business access, and regulate mineral mining;⑤They shouldincrease government spending, and then improve product demand.