Research On Evaluation And Optimization Of Tax Source Quality In Different Regions Of China

China's economy is in the tackling phase of rapid growth to high-quality growth.The policy of "reducing taxes and reducing fees" is in line with the high-quality development goals of the economy,which not only reduces the corporate tax burden,but also regulates the conversion of industrial kinetic energy.Stable growth presents challenges.In the face of tax pressure,the government needs to increase the tax base on the one hand,and on the other hand,it needs to improve the quality of tax sources,find a cracking method from industries with tax source advantages,and promote the high-quality development of industries and tax sources to ensure the stability and sustainability of the economy.increase.Based on this,this article classifies 31 provinces,municipalities,and autonomous regions in China according to standards,and selects economic indicators,industrial data,and tax data to compare and analyze the industrial structure,tax source structure,and industrial taxation in and outside the region.Analyze the quality of tax sources from the perspectives of tax elasticity and tax coordination coefficients,use factor analysis to obtain comprehensive indicators of tax source quality,and propose effective methods to improve the quality of tax sources outside and within regions.The main research contents of this article are as follows:First,the relationship between industry and tax sources is explained theoretically:industry determines tax sources,and tax sources affect industries.It also analyzes the mechanism of industry and tax sources,and specifies the quality and measurement standards of tax sources.Secondly,using cluster analysis,the 31 regions of China are divided into developed regions,welfare regions,economic regions and less developed regions according to the three levels of economic development,residents' life and welfare.Then from the changes in industrial structure,tax source structure,total industry tax,and tax contribution of various industries,analyze the differences between internal and external structural changes and tax growth in various regions,and explore thecauses of the differences.It is found that the improvement of the quality of China's tax sources faces the following problems: First,the industrial structure within and outside the region deviates from the structure of tax sources,and the development of tax sources is not coordinated;second,the tax revenue is weak,and the subsequent source of tax sources is insufficient;The development of traditional industries is lagging behind,and emerging pillar tax sources need to be cultivated.In order to solve the problem of interregional tax source quality,the tax burden rate,tax flexibility,and tax coordination coefficient were selected as the tax source quality indicators,and the quality of tax sources within the interregional industries was compared and analyzed.It was found that manufacturing industries in various regions have tax source advantages,and wholesale and retail industries.With the advantages of maintaining the stability of tax sources,the rise of the real estate industry raises the possibility of improving the quality of tax sources.In order to further study the optimization path of the quality of internal tax sources,the principal component analysis and factor analysis methods were used to calculate the comprehensive tax source quality indicators from three perspectives: tax indicators,tax source quality,and tax source growth potential,to find the best tax source quality in each type of region.To provide development directions for improving the quality of tax sources inside and outside the region.Finally,from the outside and inside of the region,the feasible ways to optimize the quality of tax sources are proposed.In the long-term development of the region,it should continue to approach the first-class regions,including: coordinating the structural differences between industry and tax sources,and finally realizing the "three two one" model of industrial structure and tax source structure;exerting regional advantages and establishing adaptable subjects Taxation to ensure the steady growth of taxation;to promote the modernization of the primary industry and increase the source of taxation.Within a short period of time,the region should continue to be closer to the regions with the best quality of tax sources: the second and fourth regions in economic development should be driven by innovation to stabilize the advantages of the second industry's tax sources;Such regions should vigorouslydevelop the tertiary industry,and support the pillar tax sources of the tertiary industry;various regions aim at the regions with the best tax source quality,and give full play to the advantages of the industry's tax sources.Only with the industry's targeted adjustments and the promotion of the quality of tax sources from within and outside the region,can the steady growth of tax revenue be achieved,thereby promoting the high-quality development of the economy.