【作者】 钟树华；

【导师】 陈来；

【作者基本信息】 安徽大学 ， 公共管理， 2007， 硕士

【摘要】 财政收入最终来自于国民经济活动,因而其结构的变动必然受到经济活动的制约和影响。本文从经济发展出发,研究财政收入结构与经济发展的相关性,即财政收入结构随经济发展产生的变化,分析这些变化的原因。本文分析了财政收入的主要构成项目——税收、非税收入以及债务收入在财政收入总体中的结构随经济发展的变化情况。通过大量的数据揭示出税收收入比重上升、债务收入缓慢上升趋向稳定、预算外收入逐年波动下降,分析了变化趋势的内在原因。在此基础上,本文分析了在经济发展背景下各税种结构变动的趋势,包括直接税与间接税占税收总额比重的变化情况,税种结构与对应产业发展的相关关系,内外资所得税结构与内外资工业企业增长的关系等,研究这些关系的形成原因;分析了改革开放以来非税收入随经济发展而增减变动的情况及原因;分析了债务收入在收入总体中的比重变化情况,对债务水平的高低通过具体数据进行了分析。通过这些分析得到的结论是——从总体上说,经济发展使得税收收入稳步增长,在财政收入总额中的比重逐渐上升,预算外(非税收入)比重逐步下降,债务收入趋向平稳;直接税在税收中的比重有所上升,但与成熟合理的税收结构相比还有较大差距;营业税收入增长低于第三产业的增长速度,农业税在未改革前税负未见减轻,外资企业的税收贡献小于内资企业。本文对我国财政收入结构如何在经济发展过程中得到进一步优化提出了改进建议。通过完善增值税、调整消费税、逐步完善企业所得税和个人所得税等方式优化税制结构,通过推进税费改革,规范政府收入机制、制止不合理的收费、将一些经常性的非税收入转化为税收、将收费纳入预算管理等方式促进非税收入结构合理化。通过税制的优化和非税收入制度的完善,使财政收入结构随经济增长更趋优化。更多还原

【Abstract】 Whatever the form, fiscal revenue eventually comes from the national economic activities. So the changes in the structure will be controlled and influenced by economic activities.Beginning with the economic development, this dissertation studies the structural changes of financial income along with economic development, analyses the reasons of these variation. This dissertation also analyses the main items of the financial revenue, such as tax, non-tax income and debt income which changes with economic development. Based on this, this dissertation analyses the typical tax classification and important taxes’ change trend in the context of economic development. This includes the proportional variation of direct tax and indirect tax in total revenue, and the relation between thrice industry changes and related revenue structure’s changes, as well as the relationship between the contribution of inside and foreign capital to economic growth and variation of inside and foreign capital’s revenue. This dissertation points out the underlying reasons for these relations, and analyses the instance and reasons of non-tax income which changes with economic development after reforming and opening up. In addition, this dissertation analyses the debt income level and its proportional changes in total revenue as well.Generally speaking, the dissertation concludes that economic development makes steady growth in tax revenue, the proportion of revenue in total income increased steadily, and the proportion of non-tax income decreases gradually, debt income trends smooth; the proportion of direct taxes increases, business taxes’ income grows after the tertiary industry, the agricultural tax is not reduced before reformation, the revenue contribution of foreign-funded enterprises is less than the inside enterprises.According to the analysis and conclusions above, this dissertation also gives some suggestion for improvement on the country’s revenue structure in the course of economic development. Through the improvement of value-added tax system, it adjusts consumption tax items, tax rates and taxable basis, and perfects the corporate income tax and personal income optimize tax structure. Through promoting reform of taxes and fees, it regulates government revenue mechanism to stop collecting fees of unreasonable non-tax income. Some of the non-recurrent income into taxes and fees and charges will be included in budget management and supervision to promote structural rationalization of non-tax income. Through the optimization of the tax system and the improvement of non-tax income system, the revenue structure will be more optimized.更多还原