Analysis Of Local Tax Sources In The New District Of D City And Research On Its Improvement Countermeasures

At the present stage,China's economy is shifting from high-speed growth to medium-high growth.Economic development has entered a new normal,and the downward pressure on economic growth is increasing.The changing period of growth speed,the pain period of structural adjustment and the digestion period of previous stimulus policies make the economic development environment more complicated.In this context,the analysis of tax sources from the perspective of taxation,the analysis of the scale and structure of tax revenue and economy,and the study of the coordination between tax growth and economic development,the trend of tax burden changes,and the differences between industrial and industrial tax contributions can explain the macro and micro economic tax sources better.To develop local tax analysis,It uses a lot of historical data and the factors influencing changes in tax revenue,through analysis and calculation,and reveals a region's economic structure and the quality of economic operation,the condition of tax structure,tax revenue potential,thus we can make accurate judgment about the outlook for local tax revenue,grasp the initiative of organization income.Local tax revenue is an important source of local fiscal revenue.In the main source of local tax revenue,we can find out the existing problems and seek to improve the local tax structure through research and analysis of the local tax.We can also improve the quality of tax sources to keep the sustainable and stable growth of local tax revenue,to provide strong financial guarantee for local economic development,to boost the local government to provide more high-quality public services and public products.Only when the development of local economy is closely combined with the construction of local tax sources can the local government constantly increase its disposable resources and achieve a win-win situation of local economic construction and social development.It will play a positive role in regulating the distribution of property income,alleviating the unfair distribution,guiding the allocation of resources,implementing the strategy of sustainable development,expanding social employment and building a harmonious society to give full play tothe functions of local taxation.Local taxation of the new district of D city is the main source of fiscal revenue of the new district and an effective means for the new district government to regulate economic operation.Since the establishment of the new district in 2010,as sustained and rapid economic development,local tax sources growing,the local tax revenue has maintained a good momentum of development,but at later stage of "twelfth five-year",the new economic growth is slowing,,and at the same time,due to the influence of the Transition from Business Tax to Value-Added Tax and the regulation and other factors of the real estate market,the local tax revenue of the district is shrinking,and the rate of growth is constantly falling.The local tax revenue declines,and the increment and the rate has reached a record low.This paper aims at finding out the ways to improve the tax source structure and enhancing the tax quality through the analysis of the local tax source of the new district.we offer some suggestions for the local government to expand the fiscal tax channels,to conserve and optimize the tax resources.The government can promote the development of the local economy sustainably.This paper is divided into five parts.The first chapter is the introduction.lt summarizes the background,the significance,the research content,the research method and the innovation and the deficiency of the paper.It also elaborates the current research of the tax source theory at home and abroad,the tax source management,the tax source optimization,and the relations between tax and the economy.Chapter two is an overview of the related concepts and the theories.It is mainly to define the concepts of tax source and the local tax source,expounding the concepts of the indicators closely related to the economy and tax,such as macro tax burden and tax elasticity.It will expounds the contents and the theoretical analysis framework of the improvement of local tax source further.The third part is the data analysis.Based on the economy and the local tax revenue of the new district,wecollect the specific data of the new district from 2010 to 2017,and we will analyzethe current economic situation and the local tax source.Chapter four is about the analysis of the problems and the causes.we will find the problems of local tax sources in the new area through the analysis from different perspectives which are based on the the connection between the current situation of the local tax sources and the economic development.The fifth chapter is about the complementary suggestions.In this part,we will propose some suggestions to improve the structure of the local tax sources and the tax quality considering the major problems existing in the local tax sources in the new district of D city at present and the actual development of the place and the local tax departments.