Research On The Taxable Capacity Of Fujian Province

The taxable capacity is the largest tax revenue scale under the current tax system,which is based on the economic development situation,tax policy,tax administration and so on.The deviation between the theoretical taxable capacity and the actual income is common.In order to objectively evaluate the level of tax revenue ability of a region,it is necessary to consider the factors of economy,taxation,tax collection and so on.In order to objectively quantify the taxable capacity and tax effort of different regions in Fujian Province,this paper establishes a stochastic frontier model based on the relevant statistical data of Fujian Province in recent ten years.By comparing the results of the taxable capacity and the tax revenue,further analyzing the difference of taxable capacities in Fujian Province and find the reasons of the difference between the taxable capacity and the tax revenue,then putting forward relevant suggestions.An important conclusion of this paper:(1)There are three kinds of factors,such as economy,tax system and tax collection,which have a significant impact on taxable capacity.During nearly ten years,the growth rate of taxable capacity in Fujian is 15.32%,higher than the average GDP growth rate;(2)The taxable capacity growth rate of coastal cities is higher than that of inland cities,Among them,such as Xiamen,Fuzhou,Quanzhou and other coastal cities,the average taxable capacity is higher than Sanming,Nanping,Ningde and other inland cities.(3)The difference between taxable capacity and the actual tax revenue is the objective existence,this difference is mainly due to the industrial status,tax deviation phenomenon and tax collection capacity.This paper is divided into five chapters: the first chapter is the introduction,analyzes the purpose and significance of the study of this paper,summarizes the domestic and foreign scholars on tax capacity research,discusses the main research content and research methods;The second chapter defines the taxable capacity and its related concepts,discusses the factors that influence the taxable capacity and the basic principle and calculation of traditional analysis methods and stochastic frontier analysis;The third chapter studies the basic theory of stochastic frontier analysis method to construct the measurement model by selecting panel data of Fujian Province during 2006-2015,and carries on the significant analysis and interpretation of the model calculation results;The fourth chapter evaluates the Fujian province taxable capacity,macro tax burden and tax elasticity,finds that the tax level,industrial structure and tax deviation are the main reasons for the difference of taxable capacity;The fifth chapter based on the previous analysis,puts forward some suggestions to promote the economic development of Fujian Province and improve the level of taxable capacity.The possible innovation of this paper is using the stochastic frontier model which based on the panel data to calculate the taxable capacity of Fujian Province.Based on the results of the model calculation,the paper puts forward some suggestions for improving the taxable capacity.The deficiency of this paper is that this paper does not carry on the empirical research on the taxable capacity of different industries and different kinds of taxes,and does not compare with the results of other traditional models.