The Research On The National Tax Source Of The Restructure Of Qingdao Bonded Area To A Free Trade Zone

On September 7,2008,State Council formally approved the establishment of Qingdao Qianwan Bonded Port Area,and it consists of Qingdao Bonded Zone,Qingdao Qianwan Port and Qingdao Bonded Logistics Park,merged and stepped up,and it is the first in the country.As one of the first free trade zone cities in China,Qingdao has been seeking to upgrade transformation to the special economic zone,also tried many times during the process.The establishment of the Free Trade Area of China(Shanghai)pointed out the direction for Qingdao Bonded Port Zone.At present,Shandong Provincial Party Committee and the Government have formally submitted to State Council the application of the construction of Qingdao Free Trade Zone.Qingdao has its unique advantages acrossing free trade port zone.As one of the two central cities of Shandong province,in recent years,Qingdao itself constantly is upgrading industries,and is one of the province's construction of the blue economic zone and high-end industry clusters.More,as one of the 13 of the coastal open cities in China,due to close to South Korea,Japan,it is one of the major investment cities of Japan and South Korea since the reform and opening up and it's more and more important as its location and prosperity in the economical circle of China-Japan-South Korea.With the rapid development of economy and the optimization of policies,the national tax promotes growth,to improve peninsula blue economic circle construction process at the same time.In the economic expansion,the tax authorities and management level drops behind of the requirements of economic development.So,the working of the investigation and study of tax sources and the forecasts its development tendency becomes the important reference contents organization income behavior decisions to improve the quality of tax source management.Therefore,for the national fiscal revenue plan,adjust the tax policies,protecting health rapid economic sustainable development,and increasing the national fiscal revenue,the strengthening tax analysis becomes more and more important.Through the analysis of the current tax status of Qingdao bonded port,the paper emphatically analyzes the tax bonded area overall status,enterprise scale and industry characteristics.The second,to analyze the policy direction of the impact on the economy and tax sources,this paper cites the effect analysis theory,and studies the relationship between port throughput and GDP and the relationship between GDP and tax revenue,to forecast the expected GDP and tax revenue potential growth and the impact on the economy.Lastly,the paper advices for taxation management according to the new fiscal and taxation policies,at the same time,the paper points out that government and the tax authorities should actively guide role for the development of tax sources,actively implement the related fiscal and taxation policy,and give full play to the role in the structural adjustment.