本文選題：財(cái)政收入　切入點(diǎn)：質(zhì)量　出處：《沈陽(yáng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國(guó)經(jīng)濟(jì)社會(huì)的快速發(fā)展，全國(guó)和遼寧省的財(cái)政收入近二十年來(lái)都經(jīng)歷了一個(gè)高速增長(zhǎng)的階段。財(cái)政收入的增長(zhǎng)有利的推動(dòng)了經(jīng)濟(jì)發(fā)展和人民生活水平的提高。與此同時(shí)，地方政府片面追求數(shù)量擴(kuò)張，忽視財(cái)政收入質(zhì)量提高,造成了環(huán)境污染、經(jīng)濟(jì)結(jié)構(gòu)失衡、收入差距擴(kuò)大等一系列社會(huì)問(wèn)題。財(cái)政收入質(zhì)量的提高不僅能為政府職能行使提供可靠保障，更能協(xié)調(diào)經(jīng)濟(jì)社會(huì)發(fā)展。 本文就是基于遼寧省歷年的財(cái)政收入數(shù)據(jù)，通過(guò)借鑒和整理財(cái)政收入質(zhì)量相關(guān)的文獻(xiàn)資料，構(gòu)建地方財(cái)政收入質(zhì)量評(píng)價(jià)體系，以便為提高遼寧地方財(cái)政收入質(zhì)量提供合理化建議。遼寧省財(cái)政收入經(jīng)歷了一個(gè)快速發(fā)展階段，收入規(guī)模已經(jīng)處于全國(guó)前列。但在收入結(jié)構(gòu)方面仍然存在所得稅比重低，非稅收入增長(zhǎng)快，主要稅種占比較低等問(wèn)題。與財(cái)政收入息息相關(guān)的產(chǎn)業(yè)結(jié)構(gòu)方面，則存在第三產(chǎn)業(yè)比重低，產(chǎn)業(yè)稅負(fù)不合理，裝備制造業(yè)稅收增長(zhǎng)過(guò)快的問(wèn)題。本文通過(guò)對(duì)遼寧省財(cái)政收入質(zhì)量現(xiàn)狀和問(wèn)題的分析，為提高財(cái)政收入質(zhì)量提出對(duì)策建議。政策建議主要有幾個(gè)方面：一是合理確定收入規(guī)模，，協(xié)調(diào)與經(jīng)濟(jì)發(fā)展的關(guān)系；二是在收入結(jié)構(gòu)上，優(yōu)化稅制結(jié)構(gòu)規(guī)范非稅收入，發(fā)展縣域經(jīng)濟(jì)縮小地區(qū)差距；三是完善相關(guān)法律，規(guī)范稅收?qǐng)?zhí)法提高征管能力。文章的最后是對(duì)全文的總結(jié)，并且對(duì)未來(lái)的工作做出展望
[Abstract]:With the rapid development of our country's economy and society, the fiscal revenue of the whole country and Liaoning Province has experienced a period of rapid growth in the past two decades. The increase of the fiscal revenue has promoted the economic development and the improvement of the people's living standard. The local government pursues the quantity expansion one-sidedly, neglects the financial revenue quality enhancement, has caused the environment pollution, the economic structure is unbalanced, The improvement of financial income quality can not only provide reliable guarantee for government function, but also coordinate economic and social development. This paper is based on the fiscal revenue data of Liaoning Province over the years, through the reference and collation of the relevant documents on the quality of fiscal revenue, build a local financial revenue quality evaluation system. In order to provide reasonable suggestions for improving the quality of local fiscal revenue in Liaoning Province, the fiscal revenue of Liaoning Province has experienced a rapid development stage, and the scale of revenue has already been in the forefront of the country. However, in terms of income structure, there is still a low proportion of income tax. Non-tax income is growing rapidly, and the main types of taxes are relatively low. In the industrial structure, which is closely related to fiscal revenue, there is a low proportion of the tertiary industry and unreasonable industrial tax burden. Based on the analysis of the present situation and problems of fiscal revenue quality in Liaoning Province, this paper puts forward some countermeasures and suggestions for improving the quality of fiscal revenue. The relationship between coordination and economic development; second, optimizing the tax system structure in terms of income structure, standardizing non-tax income, and developing county economies to narrow the regional gap; third, perfecting relevant laws, The final part of the article is a summary of the full text, and make a prospect for the future work.
【學(xué)位授予單位】：沈陽(yáng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.41

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