关键词: 流转税, 税收努力, 税收能力, 代表性税制法

Abstract: Based on the statistical data of China between 2006 and 2015, this paper uses the Representative Tax System to examine the tax capacity and tax effort of turnover tax in different regions of China. The statistical results are as follows:(1)The contribution of tax effort in the growth of tax capacity and tax revenue of turnover tax is 1.12% and 1.08% in eastern China,-1.28% and -1.31% in central China, and 4.49% and 4.69% in western China respectively. (2)The eastern regionshave the highest tax effort of turnover tax eastern region, followed by the western regions and the central regions. As for tax capacity, it is the highest in the eastern regions,followed bythe central and western regions. (3) There are significant differences in the tax effort and tax capacity in different regions. (4) The Change from Business Tax to Value-Added Tax in 2012 does produce an effect of increasing the tax capacity of turnover tax,but this effect has some uncertainty.

Key words: Turnover Tax, Tax Effort, Tax Capacity, Representative Tax System