本文選題：稅源結(jié)構(gòu)　切入點(diǎn)：稅收收入　出處：《稅務(wù)與經(jīng)濟(jì)》2017年03期

【摘要】：稅收收入穩(wěn)定增長,各項(xiàng)財(cái)政支出才有保障。近年來,我國經(jīng)濟(jì)增長強(qiáng)勁,各地的稅收收入也都實(shí)現(xiàn)了快速增長,但是,建立在經(jīng)濟(jì)粗放增長基礎(chǔ)上的稅源結(jié)構(gòu)能否繼續(xù)保障未來的區(qū)域稅收收入持續(xù)穩(wěn)定增長卻值得考究。稅源結(jié)構(gòu)、經(jīng)濟(jì)結(jié)構(gòu)和稅收收入的內(nèi)在聯(lián)系,決定了在稅收制度保持相對穩(wěn)定的條件下,稅源結(jié)構(gòu)與經(jīng)濟(jì)結(jié)構(gòu)協(xié)調(diào)、匹配,稅收收入持續(xù)穩(wěn)定增長才有保障。以陜西省為研究案例,分析發(fā)現(xiàn)陜西省稅源的產(chǎn)業(yè)結(jié)構(gòu)和稅源的經(jīng)濟(jì)性質(zhì)結(jié)構(gòu)均存在失衡。建議通過調(diào)整產(chǎn)業(yè)結(jié)構(gòu)、發(fā)展循環(huán)經(jīng)濟(jì)和深化混合所有制改革、發(fā)展非公經(jīng)濟(jì)來優(yōu)化稅源結(jié)構(gòu),以保持區(qū)域稅收收入持續(xù)穩(wěn)定增長。
[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.
【作者單位】： 西安交通大學(xué)經(jīng)濟(jì)與金融學(xué)院;
【基金】：國家社科基金項(xiàng)目(項(xiàng)目編號:13BJL082) 中央高�；�本科研業(yè)務(wù)費(fèi)專項(xiàng)資金資助項(xiàng)目
【分類號】：F812.42

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本文編號：1669425