本文選題：財(cái)政收入 + 可持續(xù)增長�。� 參考：《廣西大學(xué)》2014年碩士論文

【摘要】：分稅制改革之后,地方政府事權(quán)逐漸下放,財(cái)權(quán)卻不斷向中央集中,地方政府不得不面對剛性公共支出不斷擴(kuò)大的問題,地方財(cái)政收入的可持續(xù)增長成為地方財(cái)政工作的重中之重。廣西壯族自治區(qū)近年以新一輪西部大開發(fā)戰(zhàn)略的實(shí)施和中國—東盟自由貿(mào)易區(qū)的建成為契機(jī),在北部灣經(jīng)濟(jì)區(qū)開發(fā)的帶動(dòng)下,經(jīng)濟(jì)水平得到快速提升,財(cái)政收入快速增長。但廣西政府不能只著眼于單純的財(cái)政收入快速增長,下一步需要向財(cái)政收入的可持續(xù)增長努力。 財(cái)政收入來源建設(shè)是增加財(cái)政收入,優(yōu)化財(cái)政收入結(jié)構(gòu),實(shí)現(xiàn)財(cái)政收入可持續(xù)增長的根本辦法。在分析廣西財(cái)政收入來源的稅收結(jié)構(gòu)、經(jīng)濟(jì)結(jié)構(gòu)、級(jí)次和區(qū)域分布演變,并運(yùn)用計(jì)量方法得出廣西區(qū)生產(chǎn)總值、進(jìn)出口外貿(mào)總量、固定資產(chǎn)投資總額、社會(huì)消費(fèi)品零售總額對財(cái)政收入總量產(chǎn)生影響的程度之后,挖掘廣西財(cái)政收入可持續(xù)增長的優(yōu)勢條件,發(fā)現(xiàn)仍存在財(cái)政體制制約、財(cái)政來源基礎(chǔ)薄弱、財(cái)政收入來源結(jié)構(gòu)不合理等制約因素。針對這些制約條件,應(yīng)樹立科學(xué)的發(fā)展理念,完善財(cái)稅體制,在夯實(shí)固有財(cái)源的基礎(chǔ)上不斷挖掘新興財(cái)源,優(yōu)化財(cái)稅環(huán)境,充分發(fā)揮區(qū)位優(yōu)勢,最終實(shí)現(xiàn)廣西財(cái)政收入的可持續(xù)增長。
[Abstract]:After the reform of the tax distribution system, local governments gradually decentralized their powers, while the financial power was continuously centralized to the central government. Local governments had to face the problem of the constant expansion of rigid public expenditure. The sustainable growth of local fiscal revenue has become the most important part of local finance work. Guangxi Zhuang Autonomous region in recent years, with the implementation of a new round of western development strategy and the establishment of China-ASEAN Free Trade area as an opportunity, driven by the development of the Beibu Gulf Economic Zone, the economic level has been rapidly improved, and the financial revenue has increased rapidly. However, the Guangxi government should not only focus on the rapid growth of fiscal revenue, but also the sustainable growth of fiscal revenue. The source construction of fiscal revenue is the fundamental method to increase fiscal revenue, optimize the structure of fiscal revenue and realize the sustainable growth of fiscal revenue. After analyzing the evolution of tax structure, economic structure, grade and regional distribution of Guangxi's financial revenue source, and using the method of measurement, we can get the gross value of Guangxi's GDP, import and export foreign trade, total investment in fixed assets, etc. After the impact of the total retail sales of consumer goods on the total amount of fiscal revenue, the paper excavates the advantages of sustainable growth of fiscal revenue in Guangxi, and finds that there are still financial system constraints and weak financial sources. Financial revenue source structure is unreasonable and other constraints. In view of these restrictive conditions, we should set up scientific development idea, perfect the finance and taxation system, excavate the new financial resources constantly on the basis of tamping the inherent financial resources, optimize the finance and tax environment, give full play to the location superiority. Finally, realize the sustainable growth of Guangxi financial revenue.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.41

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