Studies On Fiscal Source Construction Of HeZe City

Fiscal source is the source and foundation of national fiscal revenues. It is an important factor of local economic development. The fiscal source construction work is especially important for Heze Municipality which is an under-developed region in terms of economy. This article focuses on how to cultivate and strengthen Heze’s fiscal source so as to promote Heze’s better and faster economic and social development. It adopts the methods of standardized analysis and demonstration analysis:It firstly conducts a theoretical discussion on fiscal source and fiscal source construction, defines the concepts of fiscal source and fiscal source construction. Then, it analyzes the features of fiscal source construction, and points out the theoretical proofs of fiscal construction. Based on this, it launches a materialized analysis and research on the key points of Heze’s fiscal source construction with the approach of "achieving results in fiscal source construction---existing problems---analyzing reasons---solving problems", in a bid to attain the effect of "influencing the whole plain with detailed points". Many earlier researches concerning the under-developed regions’ fiscal source construction were mainly targeted at increasing local fiscal expenditure and realizing a balance of local fiscal payments. However, this article deals with how to cultivate the under-developed regions’fiscal source and promote the regional economy’s better and faster development in the backdrop of the macro economic situation of transforming development mode and adjusting economic structure. The author of this article has been undertaking local fiscal work for a long time, and has frequently conducted field investigations, so he is very familiar with the current fiscal mechanism and local fiscal work. In view of this, the author, by combining Heze Municipality’s practical situation, analyzes the current macro economic situation, launches demonstration researches&analyses for Heze’s fiscal source construction, and offers relevant suggestions for cultivating and boosting Heze’s fiscal source.