提高辽宁地方财政收入质量问题研究

发布时间：2018-03-10 19:44

本文选题：财政收入　切入点：质量　出处：《沈阳大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国经济社会的快速发展，全国和辽宁省的财政收入近二十年来都经历了一个高速增长的阶段。财政收入的增长有利的推动了经济发展和人民生活水平的提高。与此同时，地方政府片面追求数量扩张，忽视财政收入质量提高,造成了环境污染、经济结构失衡、收入差距扩大等一系列社会问题。财政收入质量的提高不仅能为政府职能行使提供可靠保障，更能协调经济社会发展。本文就是基于辽宁省历年的财政收入数据，通过借鉴和整理财政收入质量相关的文献资料，构建地方财政收入质量评价体系，以便为提高辽宁地方财政收入质量提供合理化建议。辽宁省财政收入经历了一个快速发展阶段，收入规模已经处于全国前列。但在收入结构方面仍然存在所得税比重低，非税收入增长快，主要税种占比较低等问题。与财政收入息息相关的产业结构方面，则存在第三产业比重低，产业税负不合理，装备制造业税收增长过快的问题。本文通过对辽宁省财政收入质量现状和问题的分析，为提高财政收入质量提出对策建议。政策建议主要有几个方面：一是合理确定收入规模，，协调与经济发展的关系；二是在收入结构上，优化税制结构规范非税收入，发展县域经济缩小地区差距；三是完善相关法律，规范税收执法提高征管能力。文章的最后是对全文的总结，并且对未来的工作做出展望
[Abstract]:With the rapid development of our country's economy and society, the fiscal revenue of the whole country and Liaoning Province has experienced a period of rapid growth in the past two decades. The increase of the fiscal revenue has promoted the economic development and the improvement of the people's living standard. The local government pursues the quantity expansion one-sidedly, neglects the financial revenue quality enhancement, has caused the environment pollution, the economic structure is unbalanced, The improvement of financial income quality can not only provide reliable guarantee for government function, but also coordinate economic and social development. This paper is based on the fiscal revenue data of Liaoning Province over the years, through the reference and collation of the relevant documents on the quality of fiscal revenue, build a local financial revenue quality evaluation system. In order to provide reasonable suggestions for improving the quality of local fiscal revenue in Liaoning Province, the fiscal revenue of Liaoning Province has experienced a rapid development stage, and the scale of revenue has already been in the forefront of the country. However, in terms of income structure, there is still a low proportion of income tax. Non-tax income is growing rapidly, and the main types of taxes are relatively low. In the industrial structure, which is closely related to fiscal revenue, there is a low proportion of the tertiary industry and unreasonable industrial tax burden. Based on the analysis of the present situation and problems of fiscal revenue quality in Liaoning Province, this paper puts forward some countermeasures and suggestions for improving the quality of fiscal revenue. The relationship between coordination and economic development; second, optimizing the tax system structure in terms of income structure, standardizing non-tax income, and developing county economies to narrow the regional gap; third, perfecting relevant laws, The final part of the article is a summary of the full text, and make a prospect for the future work.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.41

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