Study On The Dynamic Mechanism Of Fiscal Revenue Growth In Xinjiang

Since the system of tax distribution, the revenue increase gradually in Xinjiang, but at the same time the growth of fiscal revenue lacks the stability and permanence, there is a certain gap with other provinces in terms of scale, structure, quality and so on, and there is room for improvement. Currently Xinjiang is in the situation in which the expenditure of economic construction, infrastructure spending and social welfare spending are increasing in the same time, so it’s in need for larger scale and the rapid growth of fiscal revenue as a guarantee. The study on the dynamic mechanism of fiscal revenue growth in Xinjiang and exploration of the composition and role of each element in the system help to optimize financial revenue scale, structure and quality, and promote financial income increase.This paper uses the finance related theory, uses the statistical description method to analysis the structure of fiscal revenue(tax and non tax revenue, tax structure), economic structure(industry structure,ownership structure), spatial geographical structure(level distribution and regional distribution) in Xinjiang,and this paper summaries the characteristics of the fiscal revenue growth, by the method of the LMDI decomposition for precise measurement of Xinjiang economic growth, industry structure and industry tax contribution to tax revenue growth, and finally builds a dynamic mechanism model of Xinjiang fiscal revenue growth.This study shows that: the output effect of tax revenue growth, the contribution rate is 72.49% as the highest; followed by the tax effect, the contribution rate is 25.6%; the effects of the structure has large fluctuations, the average contribution rate is only 1.91%. The dynamic mechanism of fiscal revenue growth consists of the power structure, power function and dynamic principle. The power structure is the basis of the dynamic mechanism; and the power function is the function and benefit of power elements, dynamic principle maintenance system operation. Revenue growth and growth rate are influenced by the subject, the impact of economic and administration which plays a role depends on the size of each element in the system function, and it’s also influenced by the fairness and efficiency, the synergetic and competitive and learning and innovation.