山西省“十五”时期税收结构分析-analysis of tax structure in shanxi province during the tenth five - year plan period.docxVIP

tax; secondly, the change of ownership structure will bring about changes in the tax structure; thirdly, the growth of all kinds of tax economic is not always synchronized with the economic growth but with the tax base; fourthly, the industry structure is not correspond with tax revenue, which reflects tax policies support and encourage different industries.According to the status of tax structure in Shanxi province during the Tenth Five-Year-Plan, it summaried the proposed some thoughts of establishing a sustained and stable growth of tax revenue system.First of all, based on the phenomenon of tax growth which is beyond of economic growth, it is necessary to change the mode of economic growth, to correctly handle the relations between economic development and tax revenue growth, to rationally define the macro tax burden, to maintain moderate growth of tax revenue and to promote a virtuous circle between tax revenue growth and economic development; secondly, in order to release the imbalances among different kinds of tax, it is necessary to improve the taxation system, to optimize the revenue structure and to improve value-added tax, corporate income tax, personal income tax and property tax systems; thirdly, as for the problems of ownership structure in tax, it is necessary to optimize the ownership structure in tax revenue , to support the development of non-public economy; Fourthly, industry to industry structure adjustment is not in place, it is necessary to let the turnover tax and income tax play oriented role, to promote the development of third-industry and to plan sustainable tax policy in order to promote industrial restructuring.【Key Words】relations between tax and economy,tax structure analyse, tax revenue system山西财经大学学位论文原创性声明本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行研 究工作所取得的成果。除文中已经注明引用的内容外，本论文不包含任何其他 个人或集体已经发表或撰写过的作品成果。对本文的研究所做出重要贡献的个 人和集体，均已在文中以明确方式标明。本人完全意识到本申明的法律结果由 本人承担。学位论文作者签名： 日期：年月日山西财经大学学位论文版权使用授权书本学位论文作者完全了解学校有关保管、使用学位论文的规定，同意学校 保留并向国家有关部门或机构送交论文的复印件和