广西财政收入可持续增长研究

发布时间：2018-04-27 21:52

本文选题：财政收入 + 可持续增长　；参考：《广西大学》2014年硕士论文

【摘要】：分税制改革之后,地方政府事权逐渐下放,财权却不断向中央集中,地方政府不得不面对刚性公共支出不断扩大的问题,地方财政收入的可持续增长成为地方财政工作的重中之重。广西壮族自治区近年以新一轮西部大开发战略的实施和中国—东盟自由贸易区的建成为契机,在北部湾经济区开发的带动下,经济水平得到快速提升,财政收入快速增长。但广西政府不能只着眼于单纯的财政收入快速增长,下一步需要向财政收入的可持续增长努力。财政收入来源建设是增加财政收入,优化财政收入结构,实现财政收入可持续增长的根本办法。在分析广西财政收入来源的税收结构、经济结构、级次和区域分布演变,并运用计量方法得出广西区生产总值、进出口外贸总量、固定资产投资总额、社会消费品零售总额对财政收入总量产生影响的程度之后,挖掘广西财政收入可持续增长的优势条件,发现仍存在财政体制制约、财政来源基础薄弱、财政收入来源结构不合理等制约因素。针对这些制约条件,应树立科学的发展理念,完善财税体制,在夯实固有财源的基础上不断挖掘新兴财源,优化财税环境,充分发挥区位优势,最终实现广西财政收入的可持续增长。
[Abstract]:After the reform of the tax distribution system, local governments gradually decentralized their powers, while the financial power was continuously centralized to the central government. Local governments had to face the problem of the constant expansion of rigid public expenditure. The sustainable growth of local fiscal revenue has become the most important part of local finance work. Guangxi Zhuang Autonomous region in recent years, with the implementation of a new round of western development strategy and the establishment of China-ASEAN Free Trade area as an opportunity, driven by the development of the Beibu Gulf Economic Zone, the economic level has been rapidly improved, and the financial revenue has increased rapidly. However, the Guangxi government should not only focus on the rapid growth of fiscal revenue, but also the sustainable growth of fiscal revenue. The source construction of fiscal revenue is the fundamental method to increase fiscal revenue, optimize the structure of fiscal revenue and realize the sustainable growth of fiscal revenue. After analyzing the evolution of tax structure, economic structure, grade and regional distribution of Guangxi's financial revenue source, and using the method of measurement, we can get the gross value of Guangxi's GDP, import and export foreign trade, total investment in fixed assets, etc. After the impact of the total retail sales of consumer goods on the total amount of fiscal revenue, the paper excavates the advantages of sustainable growth of fiscal revenue in Guangxi, and finds that there are still financial system constraints and weak financial sources. Financial revenue source structure is unreasonable and other constraints. In view of these restrictive conditions, we should set up scientific development idea, perfect the finance and taxation system, excavate the new financial resources constantly on the basis of tamping the inherent financial resources, optimize the finance and tax environment, give full play to the location superiority. Finally, realize the sustainable growth of Guangxi financial revenue.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.41

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