保障区域税收收入持续稳定增长的税源结构研究

发布时间：2018-03-26 20:15

本文选题：税源结构　切入点：税收收入　出处：《税务与经济》2017年03期

【摘要】：税收收入稳定增长,各项财政支出才有保障。近年来,我国经济增长强劲,各地的税收收入也都实现了快速增长,但是,建立在经济粗放增长基础上的税源结构能否继续保障未来的区域税收收入持续稳定增长却值得考究。税源结构、经济结构和税收收入的内在联系,决定了在税收制度保持相对稳定的条件下,税源结构与经济结构协调、匹配,税收收入持续稳定增长才有保障。以陕西省为研究案例,分析发现陕西省税源的产业结构和税源的经济性质结构均存在失衡。建议通过调整产业结构、发展循环经济和深化混合所有制改革、发展非公经济来优化税源结构,以保持区域税收收入持续稳定增长。
[Abstract]:In recent years, China's economic growth has been strong, and the local tax revenue has also achieved rapid growth, but, Whether the structure of tax sources based on extensive economic growth can continue to ensure the sustained and stable growth of future regional tax revenues is worth studying. The internal links among the structure of tax sources, economic structure and tax revenue, It is decided that under the condition that the tax system remains relatively stable, the structure of tax sources and the economic structure are coordinated and matched to ensure the sustained and stable growth of tax revenue. Taking Shaanxi Province as a case study, It is found that the industrial structure of tax sources and the economic nature structure of tax sources in Shaanxi Province are out of balance. It is suggested that the structure of tax sources should be optimized by adjusting the industrial structure, developing circular economy and deepening the reform of mixed ownership, and developing non-public economy. To maintain a sustained and stable growth in regional tax revenue.
【作者单位】：西安交通大学经济与金融学院;
【基金】：国家社科基金项目(项目编号:13BJL082) 中央高校基本科研业务费专项资金资助项目
【分类号】：F812.42

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