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本文通过分析近年来天津市区县税收增长的四个现状特点,探讨了影响天津市区县税收增长的制约因素:即区县地方税收规模不大,聚财方式比较单一,区县税收区域分布不均衡。从而提出了促进税源建设,增强区县税收加快增长的四个政策建议:一是从深化认识入手,明确税源建设对税收增长的重要作用;二是以经济发展为根本,培育效益性税源增长点;三是以机制创新为突破口,构建政策性税源增长点;四是以完善税收征管体系为契机,挖掘管理性税源增长点。
In this paper, by analyzing the four current status quo characteristics of tax revenue growth in Tianjin’s districts and counties in recent years, this paper discusses the restrictive factors that affect the tax revenue growth in Tianjin’s districts and counties: that is, local tax revenues in districts and counties are not large, unbalanced. Therefore, we put forward four policy proposals to promote the construction of tax sources and increase tax revenue in districts and counties. First, we should start with deepening our understanding and clarify the important role of tax sources in tax revenue growth. Second, take economic development as the foundation and cultivate the growth point of effective tax sources ; Third, take the innovation of mechanism as the breakthrough point to construct the growth point of policy-oriented tax sources; Fourth, tap the opportunity of improving tax collection and management system and tap the growth point of managerial tax sources.