Research On The Construction Of Linyi City Tax Problems

Financial revenue is the prerequisite for the government to fulfill its functions effectively,and provide necessary public goods and services for the society.It is also an important guaranty and index for the regional development of economy and society.Tax revenue is the most important part of financial income.The proportion of tax revenue in fiscal revenue is one of the most important indicators to measure the financial quality.The government must have sufficient financial income to perform public service function.And tax revenue is the most important guarantee.In the past thirty years of reform and opening up,the scale of Linyi's tax revenue has been expanded,but there is still a gap compared with the financial needs of people's livelihood.Like water without a source cannot flow long,or a tree without roots cannot survive.To enlarge the scale of tax revenue,the first thing is to strengthen the construction of tax sources.Economy determines tax sources,and tax sources determine tax revenue.Under the current condition,strengthen the construction of tax sources needs to expand the total economy,and optimize the economic tax structure.But after 30-year rapid development,China's economic development has entered into the "new normal".Problems of the construction of tax sources in Linyi are gradually exposed in the "new normal".Based on the economic and tax collection data,using the scientific method,this article analyzes the deficiency and problems of the construction of tax sources in Linyi,and offers suggestions for improvement,in order to perform the functions of Taxation,promote economic and tax interaction and improve the sustainability of the construction of tax sources of Linyi.This paper is divided into six chapters.The first chapter is the introduction,mainly describing the background,significance,domestic and foreign research review,research methods and innovations.The second chapter is the classification,construction and analyzing principles of tax sources.The third chapter,based on Linyi,is analyzing the differences between Linyi and the 5 cities in Western Shandong economy booming area by extending shot.A detailed analysis of the situation of economy and tax sources in Linyi from the total to the points,mainly based on the latest data is made to find out problems existing in the industrial structure,regional distribution,and key tax sources in chapter four.The fifth chapter puts forward methods and measures to solve the problems.The sixth chapter is the conclusion and prospect of this article...