结构性减税对地方财政收入的影响及对策研究——以安徽省为例

To study the impact and countermeasures of the structural tax cuts on local fiscal revenue——Taking Anhui Province as an example

随着结构性减税税改政策的不断深化,地方政府的财政支出呈刚性上升趋势,而税收收入增幅则呈现放缓趋势。这种趋势发展下去,势必造成地方政府出现一定程度的财政减收形成收支收支"缺口"。影响地方财政支出和地方经济的稳定发展。所以地方政府应科学合理积极应对,探索税改的新思路,科学划分税收的分享比例,保证地方财政收支合理增长。确保地方经济的持续稳定发展。

With the deepening of structural tax cuts policy,expenditure of local government is rigid upward trend,but the increasing in tax revenues is showing a trend of slowing down.This trend continues,is bound to create a certain degree of local government revenue expenditure budget gap formation.Effect the stable development of local fiscal expenditure and local economic.So the government should cope with scientifically and rationally,explore new ideas for reform of the tax system,the scientific division of tax revenue sharing ratio,to ensure a reasonable growth of local financial revenue and expenditure.To ensure continuous and stable development of the local economy.