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 Wysłany: Pon 14:05, 17 Sty 2011 Temat postu: columbia sportswear outlet Taxation of income tax |
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Taxation of income tax and the Comparative Study of Circulation
That no correlation between them, mainly because under the existing income tax collection is not enough, the proportion is lower. That did not get to play the role of income tax, income tax collection in China there is great potential. Table 5,[link widoczny dla zalogowanych], income tax and turnover tax and income tax savings, transfer tax regression results between model RDG = 0.267-0.226RTOI + RDG = 0.102 +0.590 RTOG + (t values in bracket) (5.703) (a 1 .235) (1.649) (2.133) test R = 0.132Adj. R = 0.046F = 1.525R = 0.313Adj. R = 0.244F = 4.550 from the results can be seen in Table 5: Income tax and turnover tax and the savings are between the statistical test can not be a high level of testing, that income tax and turnover tax and not the relationship between savings rates . This is understandable in our country, of our precautionary savings motive of the main factors (such as children's education, health, employment, etc.), not interest rates, of course,[link widoczny dla zalogowanych], the relationship with even less revenue. Third, the conclusions and discussion 1. In theory, both the income tax or turnover tax, will result in the same decline in output will cause the same social welfare loss, a negative impact on the economy. 2. The results from our empirical analysis shows that: (1) income tax and turnover tax are as GDP increases, but the degree of increase is different, GDP increased by 1 million,[link widoczny dla zalogowanych], income tax increase of only 0.049 yuan, 0.141 yuan turnover tax increase, that is the turnover tax as the mainstay of tax; two types of taxes relative to GDP elasticity is different, GDP growth of 1% income tax increase of 1.437 percent, while growth in turnover tax 1.317%, indicating that the growth rate of income tax is greater than the turnover tax. (2) income tax and turnover tax on the gross domestic product growth rate of no adverse effect or negative effect is not obvious. (3) reduced the employment rate of turnover tax, and income tax had no significant effect on the employment rate; the impact of two types of taxes on savings are not obvious. 3. In China and Western countries to establish the income tax system as the main body or in the turnover tax and income tax system two-body can not be unnecessary. The reason is that income tax is not necessary than the turnover tax is not superior to, income tax turnover tax advantages than the only place that can solve the problem of fair distribution of wealth, but that was not evident in our performance. Our 1995 income tax 95.88 billion yuan, accounting for 16.05% of total revenue, income tax is 363.05 billion yuan in 2001, accounting for 23.94% of total revenue, income tax in terms of both absolute and relative amount of growth over the same period the Gini coefficient has increased from the 0.415 to 0.45, the extent of the unfair distribution of wealth but increased,[link widoczny dla zalogowanych], indicating that China's tax fairness is not a good solution to the problem. Of course, not possible is not possible in the near future, China's income tax in 2004 the proportion of total tax revenue was 22.6%, while the turnover tax of total tax revenue ratio of 68.9%, and in accordance with the previous analysis of the income tax and tax turnover tax growth point of view, income taxes and to catch up over the turnover tax is the need for a long time, unless the tax reform. 4. Our income tax is not functioning well, should strengthen tax collection and management. China's new round of tax reform policy of \ More articles related to topics：
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