發(fā)布時間：2018-05-10 09:27

  本文選題：壯大 + 稅源發(fā)展�。� 參考：《江西財經(jīng)大學(xué)》2016年碩士論文

【摘要】：每一個地方政府的財政收入主要依靠的是地方各稅的稅收,同時地方稅收也是地方政府運作地方經(jīng)濟強有力的杠桿支撐。地方稅收與當(dāng)?shù)谿DP之間的密切聯(lián)系更足以說明,稅收的可持續(xù)發(fā)展已成為經(jīng)濟社會健康協(xié)調(diào)發(fā)展的重要推動力量。地方稅源是地方稅收的根本和源泉,它的發(fā)展變化不僅影響著地方稅收的規(guī)模范圍和提升速度,也直接左右著地方政府的財力水平。因此,培育高質(zhì)量的地方稅源,加強稅源建設(shè)就是夯實稅收基點,是做大稅收總量、強盛地方財力的終南捷徑。吉安地處江西省中部,屬經(jīng)濟欠發(fā)達地區(qū)。但是自1994年稅制改革以來,盡管面對諸多的壓力和挑戰(zhàn),吉安的稅收經(jīng)濟卻一直保持著良好的增長態(tài)勢。近幾年來,中央和江西省又先后出臺了支持贛南等原中央蘇區(qū)振興發(fā)展綠色崛起等若干個實施意見和幫扶政策,在資金投放和政策鼓勵上對吉安給予了很大程度的傾斜。以此為契機,吉安各行各業(yè)發(fā)展活躍,經(jīng)濟活動日新月異。據(jù)統(tǒng)計,吉安二十年來累計完成的稅收收入達435億元,年均增幅21.7%,稅收收入占地方財政收入的比值也一直保持兩位數(shù)、四字頭的增長,實實在在地為人民生活水平的改善立下了汗馬功勞,也為和諧社會的穩(wěn)定奠定了堅實的經(jīng)濟基礎(chǔ)。然而各行各業(yè)雖發(fā)展迅猛,地方經(jīng)濟在總體上也呈現(xiàn)良好的發(fā)展態(tài)勢,但發(fā)展帶來的弊端卻隨之逐步凸顯,主要體現(xiàn)在經(jīng)濟內(nèi)生增長動力缺乏、經(jīng)濟下行的壓力多重疊加、經(jīng)濟增長速度逐漸趨緩等方面。這些都對吉安市的稅源和稅收產(chǎn)生了直接的影響。本文先從收入總量、稅源結(jié)構(gòu)、機構(gòu)分支和行業(yè)分析四個方面對吉安市稅源現(xiàn)狀進行分析,再從區(qū)域因素、觀點因素和政策因素入手解剖存在的問題,最后提出以發(fā)揮優(yōu)勢,向區(qū)域經(jīng)濟發(fā)展要稅收;爭取優(yōu)惠,向政策要稅收;有序管理,向房地產(chǎn)健康發(fā)展要稅收;靈活機制,向“總部經(jīng)濟”要稅收等幾個有力措施為加強稅源建設(shè)的著力點,最終達到優(yōu)化地方稅源結(jié)構(gòu)、拓寬地方稅源總量、加快地方經(jīng)濟發(fā)展的目的。
[Abstract]:The fiscal revenue of every local government mainly depends on the tax of each local tax, and the local tax is also a powerful lever support for the local government to operate the local economy. The close relationship between local tax and local GDP shows that the sustainable development of taxation has become an important driving force for the coordinated development of economic and social health. The source of local tax is the fundamental and source of local tax. Its development and change not only affect the scope of local tax and the speed of promotion, but also directly affect the level of financial resources of local government. Therefore, to cultivate high quality local tax sources and strengthen tax source construction is to consolidate the tax base point, is to increase the total tax revenue, and to strengthen the local financial resources. Ji'an is located in the middle of Jiangxi Province, an economically underdeveloped region. But since the tax reform in 1994, despite the pressure and challenges, Ji'an 's tax economy has maintained a good growth trend. In recent years, the Central Committee and Jiangxi Province have successively issued a number of implementing opinions and helping policies, such as supporting the revitalization, development, and green rise of the former Central Soviet areas such as southern Jiangxi, and to a large extent tilted Ji'an in terms of capital investment and policy encouragement. Take this as an opportunity, Ji an each kind of industry development is active, the economic activity changes with each passing day. According to statistics, over the past 20 years, Ji'an has accumulated 43.5 billion yuan of tax revenue, an annual increase of 21.7%. The ratio of tax revenue to local fiscal revenue has also maintained a double-digit, four-character increase. It has made great contributions to the improvement of the people's living standards and laid a solid economic foundation for the stability of a harmonious society. However, despite the rapid development of various industries and the overall good development trend of the local economy, the disadvantages brought by the development gradually become prominent, mainly reflected in the lack of endogenous economic growth power and the superposition of the downward pressure on the economy. Economic growth rate gradually slowed down and so on. All of these have a direct impact on the tax source and tax revenue of Ji'an City. This paper first analyzes the current situation of tax sources in Ji'an from four aspects: total income, structure of tax sources, branches of institutions and industry analysis, then anatomizes the existing problems from regional factors, viewpoint factors and policy factors, and finally puts forward some suggestions to give full play to the advantages. To seek tax revenue from regional economic development; to strive for preferential treatment and to seek tax revenue from policies; to manage in an orderly manner and to collect taxes from the healthy development of real estate; to adopt flexible mechanisms, and to tax the "headquarter economy"; and so on, in order to strengthen the construction of tax sources. Finally, we can optimize the structure of local tax sources, widen the total amount of local tax sources and accelerate the development of local economy.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F812.42

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