Optimizationg Research Of Nanchang SAT's Tax Source Structure

The breakthrough of Deepening the Reform Comprehensively is structural reform of the supply.Relative demand side is supply side,the demand side mainly refers to the three major aspects of investmen,demand,exports,and the supply side is manily refers to the labor,land,capital etc.The goal of structural reform in the supply side is to pass structural reforms,to correct the distortion of the elements,to expand the effective supply,to improve the total factor productivity,and to promote the sustained and healthy development of the economy and society.Based on the data of 2008—2014,this paper has a deep study of the Nanchang SAT's tax source structure,its main contents the following sections.1.Analysis of Nanchang SAT's tax source structureAccording to the classification of the tax source structure,carried out the study from five perspectives.From total tax amount of Nanchang State Taxation,it had an average annual growth rate of about 16.9% from 2008 to 2014,growing faster than the same period GDP growth.From the perspective of different taxes,the proportion of VAT in total tax revenue has declined,but it's still the largest tax;the proportion of corporate income tax in total tax revenue has increased,it became the second largest tax by 2014;the sum of value-added tax,corporate income tax and consumption tax revenue accounts for over 90% of tax receipts.From the perspective of industry,the highest proportion of Nanchang State Taxation revenue is from secondary industry,the tertiary industry tax revenue is second largest,but the relative lack of development of the third industry.The manufacturing sector is the largest part in the secondary industry,but different manufacturing has different conditions;wholesale and retail trade and finance account for the highest proportion in the tertiary industry,but advanced manufacturing and modern service industry develop slowly.From the perspective of key tax sources management,tax revenue of 50 key enterprises and 5 key enterprises grew slowly,dragging down overall revenue,and key investment enterprises' tax contribution rate is low.From the perspective of taxing units,the tax revenue has a rapid development in Honggutan,Nanchang County,Xinjian County,Jinxian County and Anyi County.That has a large contribution to total tax revenue growth.From the perspective of economic types,joint-stock companies and foreign-funded enterprises and private enterprises have developed rapidly,and contributed to the tax development.2.Research of correlation between Nanchang SAT's tax source structure and economic developmentThis paper has done empirical research of correlation between Nanchang SAT's tax source structure and economic development.And this empirical research has three different perspectives including: total tax revenue,industry structure and taxes structure.Regression structure showed that GDP growth has a significant positive effect on total tax;economic development of different industries has positive effect on the tax from different industries;economic development can promote the growth of various taxes,but not the same.3.Causes analysis of problems existing in the Nanchang SAT's tax source structureAccording to the above data analysis and empirical study of Nanchang city,found the problems existing in tax source structure,and analyzed the causes of these problems.Analysts believe that the Nanchang state tax sources existing these problems including the shortage of main economic tax sources,Irrational industrial distribution of tax source,Unbalanced development of tax in different districts and inadequate sources of medium and large enterprises,and these problems mainly caused by economic development,economic structure and tax system and the tax collection and management system.4.Countermeasures for promoting the optimization of Nanchang SAT's tax source structureBased on the foregoing analysis,this section puts forward corresponding countermeasures in a targeted manner.This paper argues that in order to solve the above problems by three aspects,mainly should deepen the fiscal and taxation system,the implementation of tax policies and improve the efficiency of tax collection and management.The innovations of this paper are following: Firstly,analysis is the tax source structure,structure of Nanchang city,the scope of the analysis is the internal revenue service tax;Secondly,the paper has done empirical research of correlation between Nanchang State tax source structure and economic development.Thirdly,the existing literature dosen't cover the research of Nanchang SAT's tax source structure,and this paper makes up for the deficiency of the existing literature to a certain extent.Complete the optimization of Nanchang State tax source structure will help Nanchang State Taxation develop in both the amount and structure.And,ultimately,it can help to promote economic and social development,create better conditions for the development of Nanchang city,to inject new impetus for the "Thirteen-Five".