丹东市财政收入占GDP比重合理区间研究

发布时间：2018-01-27 16:53

本文关键词： 丹东市财政收入占GDP比重合理区间　出处：《大连理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：财政收入占GDP比重是衡量一个国家或地区对国民经济控制能力的重要指标,其大小影响着社会经济的发展。这种影响在我国社会主义市场经济环境中,体现的更为明显。当财政收入占GDP比重过高时,政府集中的财力过多,会加重社会负担,消弱私人经济发展的基础,甚至会成为束缚社会经济发展的桎梏；当财政收入占GDP比重过低时,政府集中的财力有限,则会影响政府职能的实现和社会公共需要的满足,同样不利于经济和社会发展。所以,只有当财政收入占GDP比重处于一定合理区间时,社会主义市场经济健康发展才会得到保障,财政收入与经济发展才会协调增长。本文主要以丹东市财政收入、GDP及财政收入占GDP比重情况为主要研究内容,通过深入分析和借鉴国内外先进经验得出丹东市财政收入占GDP比重合理区间,以此来促进丹东市经济发展。本文首先搜集了关于财政收入占GDP比重的相关文献,界定了本文所采用的财政收入和GDP的含义及口径,并阐述了分析财政收入占GDP比重这项指标的重要意义。其次,在理论搜集的基础上,通过对丹东市2002—2012年这10年间的财政收入与GDP数据进行分析,得出二者的比重情况,并与辽宁省、全国财政收入占GDP比重进行比较,找出其特点并进行分析。再次,通过借鉴国内外先进经验,及对丹东市自身情况的了解,得出丹东市财政收入占GDP比重的合理区间。最后,针对现状与合理区间差距,找出原因并提出有针对性的对策和建议来促进丹东市经济和财政收入协调发展,主要包括：优化产业结构,提高收入贡献率；扶持企业发展,培养财源税源；促进县区经济发展,全面提升全市财政收入；加强税收征管力度,确保应收尽收等措施。
[Abstract]:The proportion of fiscal revenue to GDP is an important index to measure the ability of a country or a region to control the national economy, which affects the development of social economy. This kind of influence is in the socialist market economy environment of our country. When the proportion of fiscal revenue in GDP is too high, the government will concentrate too much financial resources, will increase the social burden, weaken the foundation of private economic development, and even become the shackles of the social and economic development; When the proportion of fiscal revenue to GDP is too low, the financial resources concentrated by the government are limited, which will affect the realization of government functions and the satisfaction of social public needs, and it is also not conducive to economic and social development. Only when the proportion of financial revenue to GDP is in a certain reasonable range, the healthy development of socialist market economy will be guaranteed. Fiscal revenue and economic development will increase harmoniously. This paper mainly focuses on the fiscal revenue of Dandong City and the proportion of fiscal revenue to GDP as the main research content. Through in-depth analysis and drawing lessons from the advanced experience at home and abroad, the reasonable range of Dandong fiscal revenue in GDP proportion is obtained, so as to promote the economic development of Dandong city. This paper first collects the relevant literature on the proportion of fiscal revenue to GDP, and defines the meaning and caliber of the fiscal revenue and GDP used in this paper. And expounds the importance of analyzing the proportion of fiscal revenue to GDP. Secondly, on the basis of theoretical collection. Through the analysis of the fiscal revenue and GDP data from 2002 to 2012 in Dandong City, the proportion of them is obtained, and compared with Liaoning Province, the proportion of national fiscal revenue to GDP. Find out its characteristics and analysis. Thirdly, through the reference of advanced experience at home and abroad, and the understanding of Dandong's own situation, we can get the reasonable range of the proportion of fiscal revenue to GDP in Dandong City. Finally. Aiming at the gap between present situation and reasonable range, this paper finds out the reasons and puts forward some countermeasures and suggestions to promote the coordinated development of Dandong's economic and financial income, including: optimizing the industrial structure and increasing the contribution rate of income; Supporting the development of enterprises and cultivating the sources of revenue and taxes; To promote the economic development of counties and districts, and to enhance the financial revenue of the whole city in an all-round way; Strengthen the strength of tax collection and management to ensure that all measures such as collection receivable.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.41;F124

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