吉安市地方税源发展壮大的对策研究

发布时间：2018-05-10 09:27

本文选题：壮大 + 税源发展　；参考：《江西财经大学》2016年硕士论文

【摘要】：每一个地方政府的财政收入主要依靠的是地方各税的税收,同时地方税收也是地方政府运作地方经济强有力的杠杆支撑。地方税收与当地GDP之间的密切联系更足以说明,税收的可持续发展已成为经济社会健康协调发展的重要推动力量。地方税源是地方税收的根本和源泉,它的发展变化不仅影响着地方税收的规模范围和提升速度,也直接左右着地方政府的财力水平。因此,培育高质量的地方税源,加强税源建设就是夯实税收基点,是做大税收总量、强盛地方财力的终南捷径。吉安地处江西省中部,属经济欠发达地区。但是自1994年税制改革以来,尽管面对诸多的压力和挑战,吉安的税收经济却一直保持着良好的增长态势。近几年来,中央和江西省又先后出台了支持赣南等原中央苏区振兴发展绿色崛起等若干个实施意见和帮扶政策,在资金投放和政策鼓励上对吉安给予了很大程度的倾斜。以此为契机,吉安各行各业发展活跃,经济活动日新月异。据统计,吉安二十年来累计完成的税收收入达435亿元,年均增幅21.7%,税收收入占地方财政收入的比值也一直保持两位数、四字头的增长,实实在在地为人民生活水平的改善立下了汗马功劳,也为和谐社会的稳定奠定了坚实的经济基础。然而各行各业虽发展迅猛,地方经济在总体上也呈现良好的发展态势,但发展带来的弊端却随之逐步凸显,主要体现在经济内生增长动力缺乏、经济下行的压力多重叠加、经济增长速度逐渐趋缓等方面。这些都对吉安市的税源和税收产生了直接的影响。本文先从收入总量、税源结构、机构分支和行业分析四个方面对吉安市税源现状进行分析,再从区域因素、观点因素和政策因素入手解剖存在的问题,最后提出以发挥优势,向区域经济发展要税收;争取优惠,向政策要税收;有序管理,向房地产健康发展要税收;灵活机制,向“总部经济”要税收等几个有力措施为加强税源建设的着力点,最终达到优化地方税源结构、拓宽地方税源总量、加快地方经济发展的目的。
[Abstract]:The fiscal revenue of every local government mainly depends on the tax of each local tax, and the local tax is also a powerful lever support for the local government to operate the local economy. The close relationship between local tax and local GDP shows that the sustainable development of taxation has become an important driving force for the coordinated development of economic and social health. The source of local tax is the fundamental and source of local tax. Its development and change not only affect the scope of local tax and the speed of promotion, but also directly affect the level of financial resources of local government. Therefore, to cultivate high quality local tax sources and strengthen tax source construction is to consolidate the tax base point, is to increase the total tax revenue, and to strengthen the local financial resources. Ji'an is located in the middle of Jiangxi Province, an economically underdeveloped region. But since the tax reform in 1994, despite the pressure and challenges, Ji'an 's tax economy has maintained a good growth trend. In recent years, the Central Committee and Jiangxi Province have successively issued a number of implementing opinions and helping policies, such as supporting the revitalization, development, and green rise of the former Central Soviet areas such as southern Jiangxi, and to a large extent tilted Ji'an in terms of capital investment and policy encouragement. Take this as an opportunity, Ji an each kind of industry development is active, the economic activity changes with each passing day. According to statistics, over the past 20 years, Ji'an has accumulated 43.5 billion yuan of tax revenue, an annual increase of 21.7%. The ratio of tax revenue to local fiscal revenue has also maintained a double-digit, four-character increase. It has made great contributions to the improvement of the people's living standards and laid a solid economic foundation for the stability of a harmonious society. However, despite the rapid development of various industries and the overall good development trend of the local economy, the disadvantages brought by the development gradually become prominent, mainly reflected in the lack of endogenous economic growth power and the superposition of the downward pressure on the economy. Economic growth rate gradually slowed down and so on. All of these have a direct impact on the tax source and tax revenue of Ji'an City. This paper first analyzes the current situation of tax sources in Ji'an from four aspects: total income, structure of tax sources, branches of institutions and industry analysis, then anatomizes the existing problems from regional factors, viewpoint factors and policy factors, and finally puts forward some suggestions to give full play to the advantages. To seek tax revenue from regional economic development; to strive for preferential treatment and to seek tax revenue from policies; to manage in an orderly manner and to collect taxes from the healthy development of real estate; to adopt flexible mechanisms, and to tax the "headquarter economy"; and so on, in order to strengthen the construction of tax sources. Finally, we can optimize the structure of local tax sources, widen the total amount of local tax sources and accelerate the development of local economy.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42

【参考文献】