Study On Regional Tax Distribution In Tobacco Industry

In recent years,with the rapid development of the market economy,the economic development imbalance of various cities and cities in Yunnan Province has increased.As the pillar industry of Yunnan,tobacco plays an important role in promoting the development of Yunnan economy.Tobacco industry tax is the main source of tax revenue in Yunnan Province,due to imperfect mechanism of system of tobacco tax system and tax system defects,the tax and tax sources produce deviation,tax shift between regions,the regional tax revenue distribution imbalance not conducive to sustainable economic development of Yunnan Province,is not conducive to regional economic balance between,contributed to the economic development gap between each city in Yunnan Province.This paper makes use of mathematical model to study the tax distribution of industrial tobacco in Hongta Group and the tax distribution of commercial tobacco in Chuxiong Prefecture of Yunnan Province,and comprehensively calculates the regional tax distribution of tobacco industry in the region,it is concluded that the tobacco industry tax is the most economically developed areas in the flow direction of underdeveloped regions in the minority,from more than one producer to tax accounting transfer,by multiple branches to the total agency transfer tax and commodity tax distribution imbalance degrees higher than income tax distribution imbalance,the tobacco industry regional tax revenue distribution imbalances contributed to the economic development imbalance between regions,leading to unfair tax distribution,There is fierce competition among regions for tax resources.This paper analyzes the regional tax revenue distribution imbalance of tobacco industry tax and tax sources from the cause of the tax system design is not perfect,the local tobacco monopoly system caused by the lack of effective duty,tax and tax sources deviation,our country executes with commodity tax as the main body of tax,tax structure deviation degree and tax function relationship in the proportion in GDP.In this paper,in the light of theconcrete situation,local tax from the top to strengthen consultations communication mechanism,perfecting the tax system design,promote the cigarette consumption tax reform,deepen the reform of the tax structure,improve the province under the local government duty,we will deepen reform of the tax plan management system,optimizing the industrial structure,reform and improve the tobacco monopoly system,improve the system of fiscal transfer payment,optimize tax service and other aspects put forward the corresponding countermeasures,the purpose is to implement tax allocation of regional balance,promote the coordinated development of regional economy,so as to promote the balanced development of economy in Yunnan Province.