摘要
根据广西地方税收收入的实际情况,通过与广西GDP总量、广西财政总收入等指标的比较分析,得出了广西地方税收负担偏低的结论。从理论上进一步分析了影响广西地方税收负担水平的经济性、政策性、税收体制性等因素。提出了实现地方税收负担水平适度性的政策建议:加快广西经济结构调整,优化地方税源结构;努力争取适度的地方税收立法权;改革和完善地方税制,实现税收与经济的良性互动,等等。
Based on the actual situation of local revenue in Guangxi, comparing GDP, local tax revenue and other financial indexes of Guangxi,it can be concluded that local tax burden of Guangxi is on the low side. And further analysis indicates that the influencing factors on the local tax burden are economy, policy, taxation system, and so on. To make the burden at a moderate level, our policy suggestions are： expediting adjusting economic structure, optimizing resource structure of local tax revenue; striving for appropriate legislative power of taxation; ieforning and perfecting local tax system, bringing about mutual benefit of taxation and economy, and so forth.
出处
《广西财经学院学报》
2006年第3期31-38,共8页
Journal of Guangxi University of Finance and Economics
关键词
广西地税收入
税收负担水平
影响因素分析
对策分析研究
local tax revenue of Guangxi
tax burden
influeneing faetor analysis
study of countermeasure
