The Study on Estimation of Local Taxable Capacity and Its Application in China Based on Tax Structure 我国地方税种收入能力测算方法及应用研究
Economy is the source of tax revenue can be explained as follows: tax source depends on economy, taxable capacity depends on tax source and tax system, and tax revenue depends on taxable capacity, the degree of tax administration and the consciousness to pay tax. 将经济决定税收分解为经济决定税源,税源和税制决定税收收入能力,税收收入能力、征管力度、纳税意识决定税收。在此基础上,建立了税收收入决定模型。
But in China, the researches on taxable capacity were very poor. There was a large gap between home and abroad. 目前,国内和国外在税收收入能力研究上还存在较大差距。
The research on the estimation of taxable capacity has important implications on the tax administration. 税收收入能力估算研究对于税收管理具有重要的意义。
Measuring taxable capacity contributes to improving tax collection capacity, achieving a better design of tax reform, optimizing the tax system and improving fiscal transfer payment as well as its efficiency. 通过估算税收收入能力,可以为提高税收征管能力提供支持,帮助税务部门更好地设计税制改革方案,优化税收制度,提高财政转移支付工作的水平和效率。
According to the way how to choose the estimation model, we divided the local taxes into turnover tax class, income tax class and other tax class, and estimated their taxable capacity. 本文依据我国税收收入能力测算的原则,对地方税种分为流转税类、所得税类和其他税种类分别进行测算。
Finally, finished regression analysis, calculated company income taxable capacity and tax efforts of different regions. 最后用样本数据进行回归分析,测算不同产业和不同地区企业所得税税收收入能力和税收努力程度。
Modern researches on taxable capacity have become a branch of applied economics after more than 30 years, which came up in the 1970s, whose main content based on tax economics, used computer to build mathematic model. 现代税收收入能力研究从二十世纪七十年代起,经过三十多年已发展成为一个以税收经济学为基础,数学模型为基本研究内容,计算机为基本手段的应用学科新分支。
It effected on taxable capacity in bank industry. Fourth, did reasearches on the relations between underground economy and taxable capacity. 第四,地下经济对税收收入能力测算的影响。
All the works made preparations for the following chapters. Second, did the empirical study on the taxable capacity of the local taxes. 其次,对地方税种税收收入能力进行实证研究。