Research On Tax Source Cultivation In Yichun

The tax source is the source of tax revenue and reflects the development of a regional economy.In the economic development of a region,it must be vigorously promoted to the cultivation of tax sources to unified with economic development.Only in this way government revenue can be increased and further promote economic development through government decision-making and various expenditures.By giving full play to regional characteristics and regional resources superiority,developing characteristic pillar industry and introducing high-quality industry,it can enhance economic scale and continuously optimize the economic and industrial structure.With these,it is possible to maintain the growth of both economic and taxation.Yichun is the fourth largest economy in Jiangxi Province.In recent years,the city has seized the strategy of the Central Rising,and the economy and tax revenue have maintained steady growth.However,with the change of the international and domestic economic situation,it exists prominent problems such as the lack-growth-speed of tax source,the irrational structure of tax source,the imbalance of tax sources in county-level city,and the shortage of the key tax source.In this thesis,it analyzes the growth of the GDP and tax revenue in Yichun from2009 to 2019 and analyzes the changes of the macro-tax burden and tax elasticity.At the same time,it focuses on the changes in the industrial structure,the county-level economy,and the key tax source,and compares the GDP and total tax revenue of Yichun with other cities in Jiangxi Province and the top-ten-city of the central six provinces in 2018.With these,the characteristics of the tax source in Yichun from 2016 to 2019 are analyzed in detail.By using the cluster analysis method,it explores the emerging tax source industry in Yichun and clarifies the problem such as insufficient scale,unhealthy structure and insufficient development of county tax source in Yichun.The four reasons that cause the problem are further studied,which are regional economic and resource attribute restriction,policy environmental impact,local government's decision preference and intervention in tax source management driven by fiscal demand,the tax source management mode that not meet the needs of economic development.Finally,this thesis puts forward to the countermeasure of Yichun city tax source cultivation from four aspects,such as expanding the scale of tax source,optimizing industrial structure,optimizing the business environment and improving the efficiency of tax supervision.With that,it is expected to provide some references to thetax source cultivation in the area of lag behind economic development.