The Study On Tax Burden Of Value Added Tax In Xiamen City

In recent years, the tax burden has become the focus of widespread concern in the society. As China’s main tax, VAT play not only the role of raising an important source of revenue, but also the role of achieving efficient allocation of resource through government macro-control.2012,China’s domestic VAT finished2.6415trillion yuan, accounting for the proportion of total revenue26.2%, a growth rate of8.9%, and compared to the growth rate of GDP (gross domestic product), got1.1percentage points faster.The development of tax growth was faster than the economy.Issue of VAT tax burden, which form the core of a national tax policy and tax system, is related not only to the people’s livelihood, but also to a country’s economic growth and social stability. Scientific and reasonable tax burden level, not only conducive to the protection of government revenue, but also conducive to the fair tax burden.It fully mobilizes the enthusiasm of business taxpayers, and makes a great significance for the healthy development of the national economy and social stability.This paper use a large number of detailed data, quantitative analysis and qualitative analysis through a combination of methods, and with a comparative analysis of means to Xiamen VAT tax burden as the research object, comprehensively and systematically examines the VAT tax burden of the national, provincial and Xiamen city and its influencing factors. It is divided into five parts:The first part is an introduction, describes the background and significance of the thesis topics, contents and methods of innovation and deficiency.The second part introduces the VAT tax burden related to the theoretical basis, the meaning of the tax burden on VAT, tax principles, the VAT tax burden measures are described.The third part is the evaluation of the VAT tax burdens in country, Fujian, Xiamen City, which specifically includes tax elasticity, industrial macro tax burden, as well as various industries of Xiamen VAT general taxpayer comprehensive analysis of microscopic tax situation.The fourth part Starting with the economic level, the policy level, management level, factors related to seriously,studys the impact of Xiamen city tax burden, and takes the macro tax burden in Xiamen city as example to quantitatively study the influence degree of the above three factors.The fifth part is based on the above analysis, summarized the main conclusions of this thesis.on taxation, economic policies and problems in administration, it proposed improvement measures and recommendations to better serve the economic development of Xiamen City.