| Fiscal revenue is an important financial guarantee on ensuring the government to perform the public function,public policy and providing public products and service.It is an income involving the social products distribution and the public income of the government departments and a pre-condition of the fiscal spending.In which,the local fiscal revenue plays a more and more important role on ensuring the regional economic and social long-term stability and boosting the overall coordinated development as public revenue of local government departments.Therefore,it has very important practical significance on influencing factors of local fiscal revenue of our country as a specialized subject to study.This paper is taking Qiqihar city as a case study,from the status of local financial revenue in recent years.In the study,learning previous research results and using the basic theory of local fiscal revenue,through collecting the local fiscal revenue,regional GDP and tax revenue,non-tax revenue and transfer payment,industrial stucture,fiscal spending,such as data and information,and through the calculation results of relevant software,analyzing the GDP,tax,non-tax revenue,transfer payment scale,industrial structure and the relevance of local fiscal revenue,to determine the main factors on influencing local financial income and its influence.On this basis,this paper also further analyzes the difficulties and problems on local fiscal revenue under the influence of various factors over recent years by combining with local actual situation,and puts suggestions on optimization of the structure of local fiscal revenue,promoting local fiscal revenue growth,and improving the quality of financial fund from view of comprehensive,coordinated and sustainable regional economic development.It has strong guiding significance on local government to deepen reform of fiscal and taxation system,strengthening the budget management,developing the macroeconomic regulation and control function. |
PDF Full Text Request