哈尔滨市松北区财政收入结构研究

发布时间：2018-02-26 11:34

本文关键词： 财政收入结构优化非税收入税收收入　出处：《哈尔滨工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：地方政府肩负着提供地方公共设施建设、保障社会有效运行和发展、保障公民生命财产安全等重要职责。而地方政府为实现上述目标,则必须要以增加财政收入为基本前提,有效维护日常支出需求,发挥出应有功能作用,从而推动地方建设发展进程。因此,可以看出,财政收入是政府保障社会经济有效运行和发展、保证公民得到相关权利的重要工具,对一个国家或地区社会和经济有着重要的意义。在统计方面,收入和收入结构的水平力和区域经济发展的重要经济指标的能力的度量。在当地政府的过程中提高收入,我们不仅需要关注政府最终提高收入规模,还要注意方式地方政府收入结构,税收征管,征收成本。如果地方政府财政收入结构合理,则不但能够确保足够的财政收入规模,同时还能够提升地方经济发展水平;反之,若是地方政府财政收入结构不合理,它会带来一些负面影响。会对地方经济、社会等各方面的发展造成不可低估的影响。本文研究的就是哈尔滨市松北区地方政府财政收入结构的问题研究。通过对国内外学者的研究成果确定评判财政收入结构的标准,总结出财政税收收入结构的基本特征和对其影响较大的因素。对哈尔滨市松北区的经济运行状况和主要经济指标的完成情况进行了分析,收集相关财政数据,通过数据类比对松北区财政得收入结构深入分析,通过对松北区2007年到2014年的税收和非税收收入的内部结构等指标情况自行比较逐年特征,对松北区财政收入结构存在不合理之处加以总结分析。最后基于理论研究,结合松北区财政收入相关数据的论证,分析哈尔滨市松北区财政收入存在的问题,并为优化哈尔滨市松北区财政税收收入结构的策略和建议。
[Abstract]:The local government has to provide local public facilities, social security effective operation and development, guarantee the important duty of citizens' lives and property safety. The local government to achieve the above goals, we must in order to increase revenue as the basic premise, the effective maintenance of daily expenditure needs, to play its function, so as to promote the development of local construction therefore, we can see that the financial revenue is the government guarantee of social economic operation and development, an important tool to ensure citizen rights, is of great significance to the society and economy of a country or region. In statistics, a measure of an important economic index of horizontal force income and income structure and regional economic development.. to increase the income of local government in the process, we not only need to ultimately improve the income scale attention of the government, but also pay attention to the way the local government revenue structure And the tax collection, the cost of collection. If the structure of local government revenue is reasonable, it can not only ensure adequate fiscal revenue, but also can enhance the level of local economic development; on the contrary, if the structure of local government revenue is not reasonable, it will bring some negative effects. For the local economy, the impact should not be underestimated the development of all aspects of society. This paper is the study of the Harbin City, the structure of fiscal revenue of the local government of Songbei on the issue, determine the structure of fiscal revenue evaluation standard through the research achievements of scholars at home and abroad, summarizes the basic characteristics of the structure of fiscal revenue and the influence factors on it. Completion of economic operation situation of Harbin city Songbei and the main economic indicators are analyzed, collect relevant financial data, through the data of Songbei fiscal revenue analogy structure deeply According to the analysis, Songbei from 2007 to 2014 the tax and non tax revenue structure and other indicators to compare the characteristics of year by year, Songbei revenue structure unreasonable to be analyzed. Finally, based on theoretical research, combined with the Songbei revenue related data demonstration, analysis of Harbin city of Songbei fiscal revenue, and in order to optimize the strategies and recommendations of the fiscal revenue structure tax in Songbei of Harbin city.

【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.7

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