Study On The Fiscal Revenue Quality Of City A Of Yunnan Province

With China's economy entering the new normal situation,fiscal revenue is no longer growing as fast as it once was but slows down widely,due to economic growth cools and tax cuts.Meanwhile,a package of policies of people's livelihood introduced by central government leads to increasing pressure on local fiscal expenditure and fiscal imbalances.Under such circumstances,some local governments have pursued to increase revenue amount but neglected the revenue quality improvement.It results in many problems,such as the further structural distortions of the economy,growing environmental pollution,widening income gap and so on.They have seriously affected the sustainable development of the economy.China's economy has transited from high-speed growth to high-quality development.Such a transition is to meet the requirements of maintaining sustainable,rapid and sound economic growth.In such a new normal situation in China's economic development,it is necessary to solve the urgent problem of the decline of fiscal revenue quality of local governments.This thesis takes city A of Yunnan Province as the example to analyze and discuss this problem by empirical research with the study of literature and method of comparative analysis.Firstly,the concepts of fiscal revenue and fiscal revenue quality are defined respectively.Secondly,the current situation of fiscal revenue of city A is analyzed from the aspects of total amount,structure and proportion.The last,by comparing the quality of the fiscal revenue of different regions in China and analyzing the problems of the fiscal revenue of city A,the ways and measures to promote the sustainable and sound development of local economy are proposed.