發(fā)布時(shí)間：2018-02-26 11:34

  本文關(guān)鍵詞： 財(cái)政收入 結(jié)構(gòu)優(yōu)化 非稅收入 稅收收入　出處：《哈爾濱工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：地方政府肩負(fù)著提供地方公共設(shè)施建設(shè)、保障社會(huì)有效運(yùn)行和發(fā)展、保障公民生命財(cái)產(chǎn)安全等重要職責(zé)。而地方政府為實(shí)現(xiàn)上述目標(biāo),則必須要以增加財(cái)政收入為基本前提,有效維護(hù)日常支出需求,發(fā)揮出應(yīng)有功能作用,從而推動(dòng)地方建設(shè)發(fā)展進(jìn)程。因此,可以看出,財(cái)政收入是政府保障社會(huì)經(jīng)濟(jì)有效運(yùn)行和發(fā)展、保證公民得到相關(guān)權(quán)利的重要工具,對(duì)一個(gè)國(guó)家或地區(qū)社會(huì)和經(jīng)濟(jì)有著重要的意義。在統(tǒng)計(jì)方面,收入和收入結(jié)構(gòu)的水平力和區(qū)域經(jīng)濟(jì)發(fā)展的重要經(jīng)濟(jì)指標(biāo)的能力的度量。在當(dāng)?shù)卣倪^程中提高收入,我們不僅需要關(guān)注政府最終提高收入規(guī)模,還要注意方式地方政府收入結(jié)構(gòu),稅收征管,征收成本。如果地方政府財(cái)政收入結(jié)構(gòu)合理,則不但能夠確保足夠的財(cái)政收入規(guī)模,同時(shí)還能夠提升地方經(jīng)濟(jì)發(fā)展水平;反之,若是地方政府財(cái)政收入結(jié)構(gòu)不合理,它會(huì)帶來(lái)一些負(fù)面影響。會(huì)對(duì)地方經(jīng)濟(jì)、社會(huì)等各方面的發(fā)展造成不可低估的影響。本文研究的就是哈爾濱市松北區(qū)地方政府財(cái)政收入結(jié)構(gòu)的問題研究。通過對(duì)國(guó)內(nèi)外學(xué)者的研究成果確定評(píng)判財(cái)政收入結(jié)構(gòu)的標(biāo)準(zhǔn),總結(jié)出財(cái)政稅收收入結(jié)構(gòu)的基本特征和對(duì)其影響較大的因素。對(duì)哈爾濱市松北區(qū)的經(jīng)濟(jì)運(yùn)行狀況和主要經(jīng)濟(jì)指標(biāo)的完成情況進(jìn)行了分析,收集相關(guān)財(cái)政數(shù)據(jù),通過數(shù)據(jù)類比對(duì)松北區(qū)財(cái)政得收入結(jié)構(gòu)深入分析,通過對(duì)松北區(qū)2007年到2014年的稅收和非稅收收入的內(nèi)部結(jié)構(gòu)等指標(biāo)情況自行比較逐年特征,對(duì)松北區(qū)財(cái)政收入結(jié)構(gòu)存在不合理之處加以總結(jié)分析。最后基于理論研究,結(jié)合松北區(qū)財(cái)政收入相關(guān)數(shù)據(jù)的論證,分析哈爾濱市松北區(qū)財(cái)政收入存在的問題,并為優(yōu)化哈爾濱市松北區(qū)財(cái)政稅收收入結(jié)構(gòu)的策略和建議。
[Abstract]:The local government has to provide local public facilities, social security effective operation and development, guarantee the important duty of citizens' lives and property safety. The local government to achieve the above goals, we must in order to increase revenue as the basic premise, the effective maintenance of daily expenditure needs, to play its function, so as to promote the development of local construction therefore, we can see that the financial revenue is the government guarantee of social economic operation and development, an important tool to ensure citizen rights, is of great significance to the society and economy of a country or region. In statistics, a measure of an important economic index of horizontal force income and income structure and regional economic development.. to increase the income of local government in the process, we not only need to ultimately improve the income scale attention of the government, but also pay attention to the way the local government revenue structure And the tax collection, the cost of collection. If the structure of local government revenue is reasonable, it can not only ensure adequate fiscal revenue, but also can enhance the level of local economic development; on the contrary, if the structure of local government revenue is not reasonable, it will bring some negative effects. For the local economy, the impact should not be underestimated the development of all aspects of society. This paper is the study of the Harbin City, the structure of fiscal revenue of the local government of Songbei on the issue, determine the structure of fiscal revenue evaluation standard through the research achievements of scholars at home and abroad, summarizes the basic characteristics of the structure of fiscal revenue and the influence factors on it. Completion of economic operation situation of Harbin city Songbei and the main economic indicators are analyzed, collect relevant financial data, through the data of Songbei fiscal revenue analogy structure deeply According to the analysis, Songbei from 2007 to 2014 the tax and non tax revenue structure and other indicators to compare the characteristics of year by year, Songbei revenue structure unreasonable to be analyzed. Finally, based on theoretical research, combined with the Songbei revenue related data demonstration, analysis of Harbin city of Songbei fiscal revenue, and in order to optimize the strategies and recommendations of the fiscal revenue structure tax in Songbei of Harbin city.

【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.7

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本文編號(hào)：1537860