CAJ | 학술논문

从财政概况、税收收入结构、非税收入结构几个方面对＂红三角＂三市的财政收入状况进行分析比较,研究显示＂三市＂财政收入结构上呈现出一些共性特征,也有着各自鲜明的特点。影响因素上有总体经济、产业结构、非税收入项目、现行预算管理体制等。促进地方财政收入长期稳定增长,应从加快产业结构转型升级、开拓财政收入增长渠道、加强收入征管,合理安排支出、深化财税体制改革等措施上予以解决。
종재정개황、세수수입결구、비세수입결구궤개방면대＂홍삼각＂삼시적재정수입상황진행분석비교,연구현시＂삼시＂재정수입결구상정현출일사공성특정,야유착각자선명적특점。영향인소상유총체경제、산업결구、비세수입항목、현행예산관리체제등。촉진지방재정수입장기은정증장,응종가쾌산업결구전형승급、개탁재정수입증장거도、가강수입정관,합리안배지출、심화재세체제개혁등조시상여이해결。
From a fiscal situation, tax revenue structure, non-tax revenue structure etc. have been discussed in this paper. Analysis and comparison the fiscal revenue condition of there cities in the ＂Red triangle＂ are made. Study shows the three cities on the fiscal revenue structure of some common features. But they also have their own distinct characteristics. Influence factors have the overall economy, industrial structure, non-tax revenue projects, and the current budget management system and so on. Promote long-term stable growth of local revenue , should speed up the transformation and upgrading of industrial structure, develop channels for fiscal revenue growth , strengthening revenue collection and management, reasonable arrangement of spending, deepening the reform of the fiscal and taxation systems on measures resolved.