Study On The Optimization Of Fiscal Revenue Structure Under The Background Of The Supply-side Structural Reform

Since the new economic situation,China's economy has changed from high-speed growth to medium-high speed growth in the past.The economic and social changes have taken place.The relative surplus of production and the lack of effective demand coexist.The industrial structure needs to be upgraded.Only by promoting the supply-side structural reform China's economic development once again leap.Enterprise production efficiency is reduced,the economic development slowed down.It is more and more difficult for the government to obtain stable fiscal revenue.In this case,the study of the optimization of fiscal revenue structure is of great significance.In the context of the supply-side structural reform,the study of the optimization of the fiscal revenue structure will help to stabilize the growth of fiscal revenue,create high quality social public goods and services for the residents,and provide a good social and economic environment for the supply-side reform.Based on the theory of fiscal revenue structure,the supply-side structural reform as the background,this paper uses the econometric regression model to analyze the financial data of Shanxi Province from 2005 to 2015,and finds out the first industry of three major industries has the greatest correlation with the fiscal revenue in Shanxi Province,indicating that the primary industry is the pillar industry in Shanxi Province,the second,the tertiary industry is relatively backward.Compared with the developed regions in China,Shanxi Province,the proportion of fiscal revenue in the region's GDP is lower,the financial macroeconomic regulation of the economy is weak.Through the analysis of the current situation of the fiscal revenue structure in Shanxi Province,it is found that there are some problems in the fiscal revenue structure of Shanxi Province: the local fiscal revenue accounts for the low proportion of GDP in the region;the local tax system is not perfect;the non-tax revenue accounts for the higher proportion of the local fiscal revenue;Irrational industrial structure,tax distribution in the industry is not balanced.In the context of the supply-side structural reform,the local governments need to: correctly handle the relationship between the government and the market;correctly understand the relationship between local fiscal revenue and GDP;strengthen tax collection and management,improve the tax structure;optimize the non-tax revenue structure;optimize the industrial structure;improve the hierarchical financial system and land finance system.The innovation of this paper has three aspects: first,the research perspective is unique.Linking the supply-side structural reform to the optimization of the fiscal revenue structure,from the micro and macro,the market and the government,supply and demand,efficiency and fair and other different angles demonstrated the relationship;the second is the research method is novel.The econometric model is used to study the structure of fiscal revenue,and the more realistic conclusion is drawn;third,the research content is comprehensive.From the horizontal and vertical perspective to analyze the situation of Shanxi's fiscal revenue structure,a more comprehensive disclosure of the existing problems.